AAR : Transportation under EPC contract for solar plant, taxable as composite 'works contract' supply

Jul 26,2018

AAR holds that transportation charges received by applicant as part of Engineering, Procurement and Construction (EPC) contract for setting up of solar power plant, would be liable to GST as ‘works contract’ u/s 2(119) of CGST Act; Rejects applicant’s claim that since he is fully responsible for loading, transportation, delivery to the project site and unloading of equipment as well as required to bear transit insurance cost, there exists a standalone contract for trans...

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