AAR: EPC contract for erecting 'Fluids Servicing System' amounts to works contract, denies 5% rate

Jul 16,2019

Tamil Nadu AAR holds that supply of Engineering, Procurement and Construction (EPC) contract for establishment of Fluids Servicing System (FSS), intended to supply propellants and service fluids, qualifies as a composite supply taxable at rate applicable to works contract; Perusing contract copy, finds that supplier was required to provide host of services along with the supply of equipments/ instruments and they were naturally bundled with billing/ invoicing being indivisibl...


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