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    <description>The ruling determined that the EPC contract for solar power plants is classified as a works contract and taxed accordingly. Parts supplied on a standalone basis with PV modules qualify for a concessional tax rate of 5%. Sub-contractors are eligible for the 5% rate if the sub-contract is solely for goods supply; otherwise, the main contractor&#039;s tax rate applies.</description>
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      <description>The ruling determined that the EPC contract for solar power plants is classified as a works contract and taxed accordingly. Parts supplied on a standalone basis with PV modules qualify for a concessional tax rate of 5%. Sub-contractors are eligible for the 5% rate if the sub-contract is solely for goods supply; otherwise, the main contractor&#039;s tax rate applies.</description>
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