https://www.taxtmi.com/caselaws?id=766925 A lump sum turnkey EPC contract was treated as an indivisible composite arrangement because the contractor was bound to supply both goods and services, so the contract could not be split into separate supplies of imported materials and works contract services. Goods routed through a high seas sale were regarded as outside supply under Schedule III, but their value remained includible in the works contract transaction value under section 15 because of the contractual obligation to supply them. The imported materials were therefore held to form part of the composite supply and the works contract for GST purposes, and the GST valuation on that basis was sustained. en-us Fri, 28 Feb 2025 00:00:00 +0530 Wed, 04 Jun 2025 20:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766925 A lump sum turnkey EPC contract was treated as an indivisible composite arrangement because the contractor was bound to supply both goods and services, so the contract could not be split into separate supplies of imported materials and works contract services. Goods routed through a high seas sale were regarded as outside supply under Schedule III, but their value remained includible in the works contract transaction value under section 15 because of the contractual obligation to supply them. The imported materials were therefore held to form part of the composite supply and the works contract for GST purposes, and the GST valuation on that basis was sustained. Case-Laws GST Fri, 28 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766925