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GST - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Works Contract - transaction of setting up and operation of a ...


Solar Plant Setup Deemed 'Works Contract'; Single GST Rate Applies: 5% Goods, 18% Services Not Allowed.

May 16, 2018

Case Laws     GST     AAR

Works Contract - transaction of setting up and operation of a solar photovoltaic plant is in the nature of a "works contract" - cannot be bifurcated for levy of GST @ 5% on goods and @ 18% on services - AAR

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