https://www.taxtmi.com/caselaws?id=369080 AAR Rajasthan ruled that EPC contracts for solar power generating systems constitute works contracts under GST Act section 2(119), not composite supplies. The Authority held that turnkey EPC contracts involving design, engineering, procurement, civil works, installation, testing and commissioning cannot be split into separate goods and services contracts. Since solar power plants have permanent locations, require dismantling for relocation, and include immovable civil structures, they qualify as works contracts attracting 18% GST rate under SAC 9954, not the 5% rate applicable to PV modules under HSN 84/85/94 classification. en-us Sat, 15 Sep 2018 00:00:00 +0530 Tue, 10 Jun 2025 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369080 AAR Rajasthan ruled that EPC contracts for solar power generating systems constitute works contracts under GST Act section 2(119), not composite supplies. The Authority held that turnkey EPC contracts involving design, engineering, procurement, civil works, installation, testing and commissioning cannot be split into separate goods and services contracts. Since solar power plants have permanent locations, require dismantling for relocation, and include immovable civil structures, they qualify as works contracts attracting 18% GST rate under SAC 9954, not the 5% rate applicable to PV modules under HSN 84/85/94 classification. Case-Laws GST Sat, 15 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369080