https://www.taxtmi.com/caselaws?id=360290 The supply of turnkey Engineering, Procurement, and Construction (EPC) Contract for constructing a solar power plant was determined not to be a Composite Supply but a works contract under the GST Act. As a result, the concept of principal supply did not apply, and the question of the tax rate for the solar power generating system was deemed irrelevant. The issue of whether the concessional rate of 5% GST would apply to sub-contractors was left unresolved due to insufficient information provided to the Authority for Advance Ruling. en-us Sat, 17 Feb 2018 00:00:00 +0530 Tue, 25 Dec 2018 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360290 The supply of turnkey Engineering, Procurement, and Construction (EPC) Contract for constructing a solar power plant was determined not to be a Composite Supply but a works contract under the GST Act. As a result, the concept of principal supply did not apply, and the question of the tax rate for the solar power generating system was deemed irrelevant. The issue of whether the concessional rate of 5% GST would apply to sub-contractors was left unresolved due to insufficient information provided to the Authority for Advance Ruling. Case-Laws GST Sat, 17 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360290