https://www.taxtmi.com/article/detailed?id=9001 An EPC contract that combines supply of solar modules and equipment with design, transport, installation, civil works and commissioning was characterised as a composite supply falling within the definition of a works contract because machinery embedded for prolonged use is treated as immovable property; accordingly the contractual package was classified under works-contract services for GST purposes. A differing view argues that structural components do not qualify as immovable property and that tax treatment should follow composite-supply and administrative bifurcation of material and labour. en-us Wed, 18 Mar 2020 06:41:10 +0530 Wed, 18 Mar 2020 06:41:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9001 An EPC contract that combines supply of solar modules and equipment with design, transport, installation, civil works and commissioning was characterised as a composite supply falling within the definition of a works contract because machinery embedded for prolonged use is treated as immovable property; accordingly the contractual package was classified under works-contract services for GST purposes. A differing view argues that structural components do not qualify as immovable property and that tax treatment should follow composite-supply and administrative bifurcation of material and labour. Articles Goods and Services Tax - GST Wed, 18 Mar 2020 06:41:10 +0530 https://www.taxtmi.com/article/detailed?id=9001