Turnkey EPC Contract for Solar Plant Not a 'Solar Power Generating System' Under Entry 234; Taxed at 18% as Works Contract.

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Full Text of the Document

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....Turnkey EPC Contract are not getting covered under supply of 'Solar Power Generating System' under Entry 234 of Schedule I of the Notification - The contract for Erection, Procurement and Commissioning of Solar Power Plant falls under the ambit “Works Contract Services” - attracts 18% rate of tax....