Breif Issue :
Whether contract for erection, procurement and commissioning of solar power plant shall be classified as supply of goods or supply of services; Clarification sought on Classification and Rate of Taxes for the same
The contract for erection, procurement and commissioning of solar power plant falls under the ambit 'Works Contract Services' (SAC 9954) of Notification No. 11/2017 Central Tax (Rate) dated 28 June 2017 and attracts 18% IGST or 9% CGST or 9% SGST.
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