a) Whether supply of turnkey 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) If Yes, Whether the Principal Supply in such case can be said to be ‘Solar
Power Generating System’ which is taxable at 5% GST.
c) Whether benefit of concessional rate of 5% of solar power generation system and parts thereof would also be available to sub-contactors’
1. Question No. 1-The major component (PV Module) said to have been constituting 70% of the whole project can not be construed to be supplied by the applicant consequent upon High Sea Sale of the said product and hence it cannot be construed to be a principal supply of the project and thereby cannot be a composite supply‘
Question No. 2- The question does not not remain relevant on account of answer to question number 1′
Question No. 3- The supply made by sub-contractor need to be viewed as an individual supply and thereby the appropriate rate of GST has to be applied depending on the specific nature of supply’
THE AUTHORITY ON ADVANCE RULINGS
GOODS AND SERVICE TAX
M/s Giriraj Renewable private Ltd..
Advance Ruling No. KAR ADRG 01 / 2018
Dated: 21st March, 2018
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Refer Other GST Judgments