Solar Power Plant Contract Classified as "Works Contract Services" Under SAC 9954; Subject to 18% IGST or 9% CGST/SGST.

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....The contract for Erection, Procurement and Commissioning of Solar Power Plant falls under the ambit “Works Contract Services” (SAC 9954) and attracts 18% rate of tax under IGST Act, or 9% each under the CGST and SGST Acts.....