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GST on construction of solar power plant.

Levy of GST — The Applicant is engaged in providing turnkey solutions in the areas of Power, Steel, Coal & Mining, Ports, Aluminium, Material Handling, Mineral Processing, Cement, Water, Oil & Gas and Infrastructure sectors such as Buildings & Townships, High Rises, Roads, Metro Rail, etc. The applicant entered into three contracts under Pre-GST regime with M/s APGENCO namely; Supply Contract; Erection Contract; and. Operation and Maintenance Contract. The Authority ruled out the activities of the applicant can be treated as Composite Supply, which is a composite supply of works contract as defined at Section 2 of CGST Act '2017 and APGST Act, 2017 and is treated as supply of service and GST at the rate of 5% is not applicable. — Mcnally Bharat Engineering Company Limited, In Re… [2019] 12 TAXLOK.COM 109 (AAR-AP)