AAR: Supply, Erection, O&M of solar plant qualifies as a ‘composite supply’ of ‘works contract’

Andhra Pradesh AAR holds that the activities of the applicant under three contracts for (i) supply, (ii) erection and (iii) operation & maintenance with Andhra Pradesh Power Generation Corporation Limited (“APGENCO”) for 100MW grid connected Solar PV Project qualifies as ‘composite supply’ of ‘works contract’, liable to GST at 18%; Perusing contract copy, states that ‘the cross fall breach clause’ establishes the indivisibility of the contract and reinforc...