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GST - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Classification of Supply - supply of solar power generating ...


EPC Contracts for Solar Power: Validity of Splitting Agreements for Tax Purposes Under Scrutiny, Case-by-Case Evaluation Needed.

June 11, 2018

Case Laws     GST     AAR

Classification of Supply - supply of solar power generating system - Turnkey EPC Contract - split contract for supply of goods and supply of services may not be valid - artificial and colourable device to avoid the legitimate tax or the requirement of the contractee demands separation of contract for better execution - to be ascertained on case to case basis.

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