Case Law Details
In re Giriraj Renewables PVT. LTD (AAR Maharashtra)
Question 1
Whether supply of turnkey Engineering, Procurement and Construction (`EPC’) Contract for construction of a solar power plant wherein both goods and services are supplied can be construed to be a Composite Supply in terms of Section 2(30) of the Central Goods and Services Tax Act, 2017?
The applicant poses for us to decide if the Engineering, Procurement and Construction (‘EPC’) Contract falls within the definition of ‘composite supply’ as found in the GST Act. Since we have elaborately discussed and observed above that the impugned transaction is a “works contract” u/ s 2(119) the GST Act, we need not even enter into the discussion as to whether the impugned transaction is a ‘composite supply” u/s 2(30) the GST Act. In view thereof, we are constrained, with reasons, to answer the first question in the negative. We move on to the second question.
Question 2
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