RFE Solar (P.) Ltd., In re
Date: November 29, 2018
Subject Matter
EPC Contract of solar power plant is to be treated as a ‘Works contract’ (18% GST). AAR ruling upheld.
Summary
Appellant undertakes itself in executing ‘ Engineering Procurement, and Commissioning’ – EPC contracts for Solar Power Generating Systems commonly known as "Solar Power Plants". The Appellant filed an application for Advan…
1. At the outset, it is made clear that the provisions of both the CGST Act, 2017 and the RGST Act, 2017 are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the RGST Act. 2. The present appeal has been filed under Section 100 of the Central Go…