https://www.taxtmi.com/caselaws?id=389116 The supply of an Engineering, Procurement & Construction (EPC) contract for the establishment of an Integrated Cryogenic Engine & Stage Test Facility (ICET) was determined to be a Composite Supply under the CGST Act, 2017. The Principal Supply was deemed to be a Works Contract, taxable at the rate applicable to works contract services, rather than at the 5% GST rate specified in Notification No. 45/2017-Central Tax (Rate). Therefore, the entire transaction in the contract was held to be taxable at the rate applicable to works contract services, not the concessional rate for the supply of goods. en-us Wed, 16 Oct 2019 00:00:00 +0530 Thu, 13 Mar 2025 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389116 The supply of an Engineering, Procurement & Construction (EPC) contract for the establishment of an Integrated Cryogenic Engine & Stage Test Facility (ICET) was determined to be a Composite Supply under the CGST Act, 2017. The Principal Supply was deemed to be a Works Contract, taxable at the rate applicable to works contract services, rather than at the 5% GST rate specified in Notification No. 45/2017-Central Tax (Rate). Therefore, the entire transaction in the contract was held to be taxable at the rate applicable to works contract services, not the concessional rate for the supply of goods. Case-Laws GST Wed, 16 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389116