AAR : EPC contract pertaining to 'metro-rail' project, constitutes 'composite works contract', taxable at 18%

Maharashtra AAR holds that EPC contract with Nagpur Metro Rail Corporation for electric cable supply and laying work, qualifies as a composite supply of ‘works contract’, covered under Sr. No. 3 (ii) of Notification No. 11/2017, taxable at 18% (CGST+SGST); Noting that contract involves supply, erection, testing and commissioning including transport, loading, insurance, etc. of transformer substations, HT and LT Overload Line & Cable through underground, remarks that, ...