EPC Contracts for Solar Power: Validity of Splitting Agreements for Tax Purposes Under Scrutiny, Case-by-Case Evaluation Needed.
Case-Laws
GST
Classification of Supply – supply of solar power generating system – Turnkey EPC Contract – split contract for supply of goods and supply of services may not be valid – artificial and colourable device to avoid the legitimate tax or the requirement of the contractee demands separation of contract for better execution – to be ascertained on case t
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