Case LawAdvance Ruling No. 01/2018
Giriraj Renewables Private Ltd In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- March 21, 2018
- Type:
- Advance Ruling
- Members:
- Harish Dharnia, Ravi Prasad
Subject
EPC contract for installation of solar plants not a composite supply
Classification
Summary
The Applicant is an EPC contractor and enters into contract with various developers who desire to set up and operate solar photovoltaic plants for supply of power generated. The contracts are for supply of goods as well as services. The applicant has…
Judgement
1. M/s Giriraj Renewables Private Ltd., (called as the ‘Applicant’ hereinafter), I Floor, CTS 906/B, Shivaji Galli, Basavan Bagewadi, Dist. Vijayapura (Bijapur), Karnataka – 586203, having GSTIN number 29AACCE0525D1Z4, have filed an application for Advance Ruling under Section 97 of CGST Act,2017, KGST Act, 2017 & IGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGS…