https://www.taxtmi.com/caselaws?id=366957 The case involved the classification of a contract for Erection, Procurement, and Commissioning (EPC) of a Solar Power Plant under the Central Goods and Services Tax Act and the Rajasthan State Goods and Services Tax Act. The court classified the contract as a "works contract" under the GST Act, considering the creation of immovable property due to significant civil work involved in setting up the solar power plant. Consequently, the contract was deemed to fall under "Works Contract Services" attracting an 18% tax rate under the IGST Act or 9% each under the CGST and SGST Acts, totaling 18%. en-us Sun, 01 Jul 2018 00:00:00 +0530 Tue, 06 Nov 2018 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366957 The case involved the classification of a contract for Erection, Procurement, and Commissioning (EPC) of a Solar Power Plant under the Central Goods and Services Tax Act and the Rajasthan State Goods and Services Tax Act. The court classified the contract as a "works contract" under the GST Act, considering the creation of immovable property due to significant civil work involved in setting up the solar power plant. Consequently, the contract was deemed to fall under "Works Contract Services" attracting an 18% tax rate under the IGST Act or 9% each under the CGST and SGST Acts, totaling 18%. Case-Laws GST Sun, 01 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366957