AAAR : Upholds AAR, EPC contract for 'solar power plant', taxable as 'Works Contract' at 18%

Mar 14,2019

Rajasthan AAAR upholds AAR findings that EPC contract comprising of development, design, engineering, supply, installation, testing and commissioning of solar power plant constitutes a ‘works contract’ in terms of Section 2(119) of CGST/Rajasthan GST Act under Notification No. 11/2017 – Central Tax (Rate), taxable at 18%; Rejects appellant’s plea that such transaction is a “composite supply” u/s 2(30) of CGST Act, inasmuch as Solar Power Plant is not an ‘immovab...


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