https://www.taxtmi.com/caselaws?id=376899 The appellate authority classified the contract for Erection, Procurement, and Commissioning (EPC) of a Solar Power Plant as a composite supply falling within the definition of a Works Contract, taxable at 18% under the GST Act. The Solar Power Generating System (SPGS) was identified as the principal supply. The Solar Power Plant was deemed immovable property due to its permanent nature. The contract was treated as a composite supply of goods and services, with the tax rate of 18% applicable. en-us Thu, 29 Nov 2018 00:00:00 +0530 Fri, 07 Mar 2025 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376899 The appellate authority classified the contract for Erection, Procurement, and Commissioning (EPC) of a Solar Power Plant as a composite supply falling within the definition of a Works Contract, taxable at 18% under the GST Act. The Solar Power Generating System (SPGS) was identified as the principal supply. The Solar Power Plant was deemed immovable property due to its permanent nature. The contract was treated as a composite supply of goods and services, with the tax rate of 18% applicable. Case-Laws GST Thu, 29 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376899