Solar Power EPC Contracts: Classified as Composite Supply and Works Contract under CGST Act Sections 2(30) & 2(119.
Case-Laws
GST
Rate of tax – supply and setting up of ‘solar power generating system’ – Supply of the said turnkey EPC contract is a ‘composite supply’ u/s.2(30) of the CGST Act, 2017. The said composite supply falls within the definition of works contract u/s.2(119) of the CGST Act, 2017.
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