{"id":13864,"date":"2018-09-20T12:46:49","date_gmt":"2018-09-20T07:16:49","guid":{"rendered":""},"modified":"2018-09-20T12:46:49","modified_gmt":"2018-09-20T07:16:49","slug":"solar-power-epc-contracts-classified-as-composite-supply-and-works-contract-under-cgst-act-sections-2-30-2-119","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=13864","title":{"rendered":"Solar Power EPC Contracts: Classified as Composite Supply and Works Contract under CGST Act Sections 2(30) &#038; 2(119."},"content":{"rendered":"<p>Solar Power EPC Contracts: Classified as Composite Supply and Works Contract under CGST Act Sections 2(30) &#038; 2(119.<br \/>Case-Laws<br \/>GST<br \/>Rate of tax &#8211; supply and setting up of \u2018solar power generating system\u2019 &#8211; Supply of the said turnkey EPC contract is a \u2018composite supply\u2019 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.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=41542\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Solar Power EPC Contracts: Classified as Composite Supply and Works Contract under CGST Act Sections 2(30) &#038; 2(119.Case-LawsGSTRate of tax &#8211; supply and setting up of \u2018solar power generating system\u2019 &#8211; Supply of the said turnkey EPC contract is a \u2018composite supply\u2019 u\/s.2(30) of the CGST Act, 2017. The said composite supply falls within the &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=13864\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Solar Power EPC Contracts: Classified as Composite Supply and Works Contract under CGST Act Sections 2(30) &#038; 2(119.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13864","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13864","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13864"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13864\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13864"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13864"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13864"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}