Breif Issue :
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 'So1ar Power Generating System' which is taxable at 5% GST.
c) Whether beneflt of concessional rate of 5yo of solar power generation system and patts thereof would also be available to sub-conkactors
b) If Yes, Whether the Principal Supply in such case can be said to be 'So1ar Power Generating System' which is taxable at 5% GST.
c) Whether beneflt of concessional rate of 5yo of solar power generation system and patts thereof would also be available to sub-conkactors
a) The major component (PV Module) said to have been constituting TOV| of ttle 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.
b) The question does not not remain relevant on account of answer to question number 1
c) 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
b) The question does not not remain relevant on account of answer to question number 1
c) 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
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