https://www.taxtmi.com/caselaws?id=383116 The authority determined that the supply of the Engineering, Procurement, and Construction (EPC) contract for the establishment of the Fluids Servicing System (FSS) constitutes a composite supply under the CGST Act, 2017. The contract was classified as a works contract involving the erection and installation of immovable property, leading to the application of the tax rate for works contracts instead of the concessional rate for the supply of goods. Therefore, the entire transaction is taxable at the rate applicable to works contracts. en-us Tue, 16 Apr 2019 00:00:00 +0530 Mon, 10 Mar 2025 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383116 The authority determined that the supply of the Engineering, Procurement, and Construction (EPC) contract for the establishment of the Fluids Servicing System (FSS) constitutes a composite supply under the CGST Act, 2017. The contract was classified as a works contract involving the erection and installation of immovable property, leading to the application of the tax rate for works contracts instead of the concessional rate for the supply of goods. Therefore, the entire transaction is taxable at the rate applicable to works contracts. Case-Laws GST Tue, 16 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383116