EPC Contract for Solar Power Plant is Composite Supply in GST : Karnataka Authority of Advance Ruling

By | March 10, 2020
(Last Updated On: March 10, 2020)

Karnataka Authority of Advance Ruling

Brightstone Developers Private Limited

a) Whether the supply of turn-key Engineering, Procurement & Construction (EPC) Contract for construction of solar power plant wherein both goods and services are supplied can be construed to be a composite supply in terms of Section 2(30) of CGST Act, 2017?
b) Whether the supply of ‘Solar Power Generating System’ is taxable at 5% GST?

KAR/AAR/108/2019-20 dated 30.09.2019

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