Lumpsum EPC Contract Including High Seas Sale Goods Must Be Taxed As Single Transaction Under GST Section 15

Lumpsum EPC Contract Including High Seas Sale Goods Must Be Taxed As Single Transaction Under GST Section 15Case-LawsGSTAAAR ruled that in a lumpsum turnkey EPC contract between Company A and Company B, the contract cannot be legally divided into separate

Lumpsum EPC Contract Including High Seas Sale Goods Must Be Taxed As Single Transaction Under GST Section 15
Case-Laws
GST
AAAR ruled that in a lumpsum turnkey EPC contract between Company A and Company B, the contract cannot be legally divided into separate parts despite high seas sale (HSS) of goods. The contract was deemed indivisible as the appellant was contractually obligated to provide both goods and services. While HSS transactions are neither supply of goods nor services under

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