Solai Redirect India LLP ., In re
Date: September 15, 2018
Subject Matter
Erection, Procurement and Commissioning of Solar Power Plant falls under the ambit “ Works Contract Services” ( SAC 9954 ). Attracts 18% GST.
Summary
The applicant sought to know whether EPC contract for set up of solar power generating system be considered as a composite supply with PV modules being the principal supply and be taxed at a rate of 5% (i.e. tax rate applicable on the P.V. modules)?T…
1. SUBMISSION OF THE APPLICANT: 1.1 Solairedirect India LLP undertakes Engineering, Procurement and Construction (‘EPC’) activities for Group companies as well as third parties for setup of solar power generating system where contract for commissioning of solar power generating system involves simultaneous supply of goods and services. 1.2 The solar power generating system installed by…