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EPC Contract for electrical cable supply and laying work can be classified as contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of immovable property wherein transfer of property in goodsis involved in the execution of such contract.

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Works Contract — Section 2(119) of CGST, 2017 – The Applicant received work order from NMRCL for “Shifting LT,HT O/H lines crossing and providing LT,HT U/G cables for Nagpur Metro Rail Project for E-W corridor. In the said relation, the Applicant sought Advance Ruling on the following questions:
1. Whether EPC Contract for electrical cable supply and laying work can be classified as contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract.
2. Whether these contracts can be classified as works contracts as per GST Law and whether notification no. 11/2017-Central Tax (Rate) dated 28th June 2017 as amended by notification Tax (Rate) dated 25th Jan 2018 is applicable to the present case?
The Authority answered the question no.1 in Affirmative. Whereas, in respect of Question No.2 held that “contracts are classifiable as Works Contract and rate of GST @18% would be applicable in respect of applicants”.Yogiraj Powertech Private Limited, In Re… [2018] 4 TAXLOK.COM 124 (AAR-Maharashtra)

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