Tag Archives: Advance Ruling No. KAR ADRG 01 / 2018

EPC contract for solar power plant is not Composite Supply : AAR

By | June 1, 2018

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… Read More »