AAAR : Turnkey EPC contract for 'solar power plant' erection constitutes 'composite' 'works contract' supply

Maharashtra Appellate Authority for Advance Ruling (AAAR) holds that EPC contract for supply of ‘solar power plant’ involving engineering, design, procurement, supply, development, testing and commissioning is a ‘composite supply’ u/s 2(30) of CGST Act, 2017, classifiable as a “works contract” u/s 2(119) of CGST Act; Observes that, “in the business of contracts for the Solar Power Generating System, it is a practice to provide a Plant as a whole along with the s...