Turnkey EPC Project for Solar Plant comes under Works Contract,18% GST payable

In re RFE Solar Private Limited (GST AAAR Rajasthan)

AAAR held that Turnkey EPC contract is a ‘composite supply’ under section 2(30) of the CGST Act, 2017.The said composite supply falls within the definition of Works contract under section 2(119) of the CGST Act, 2017 (SAC9954) and attracts 18% rate of tax (either 9% each under CGST Act and RGST Act or 18% under IGST Act)

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