Case LawNO. GST-AAR-03/2017/B-03
Fermi Solar Farms (P.) Ltd., In Re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- March 3, 2018
- Type:
- Advance Ruling
- Members:
- B.V. BORHADE AND PANKAJ KUMAR
Subject
Solar power plant contract agreements would be treated as "works contract"
Works Contract
Summary
M/s. Fermi Solar Farms Private Ltd. is engaged in operation of renewable energy power plant projects. These typically include operation of solar power plants set up across India for generation and distribution of electricity generated. They sought an…
Judgement
Handing over of entirely completed 60 MW-AC solar power project as per agreed scope Arranging the land for the complete project, free from all encumbrances shall be the scope of Owner All the major equipments/materials/items shall be procured by Owner and will be handed over to Contractor for erection and commissioning works. However, all the construction material shall be in scope of Contractor T…