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The supply of turnkey Engineering, Procurement and Construction (EPC) Contract for construction of solar power plant wherein both goods and services are supplied can be construed to be a composite Supply in terms of Section 2(30) of CGST Act, 2017.

Classification of Supply — The Applicant is engaged in EPC Contract for supply of Solar Power Generating System and the operation and maintenance of the installed solar power plants. It sought Advance Ruling on the questions: (a)Whether the supply of turn-key Engineering, Procurement & Construction (EPC) Contract for construction of solar power plant wherein both goods and services are supplied can be construed to be a composite supply in terms of Section 2(30) of CGST Act, 2017?;(b) Whether the supply of ‘Solar Power Generating System’ is taxable at 5% GST?. The Authority ruled out that the supply of turnkey Engineering, Procurement and Construction (EPC) Contract for construction of solar power plant wherein both goods and services are supplied can be construed to be a composite Supply in terms of Section 2(30) of CGST Act, 2017. — Brightstone Developers Private Limited, In Re… [2019] 16 TAXLOK.COM 155 (AAR-Karnataka)

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