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GST - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Composite supply or not - Whether supply of Engineering, ...


EPC contract for Fluids Servicing System not a composite supply under CGST Act; treated as supply of service.

July 17, 2019

Case Laws     GST     AAR

Composite supply or not - Whether supply of Engineering, Procurement and Construction (EPC) contract for establishment of Fluids Servicing System where in both goods and services are supplied can be construed to be a composite supply in terms of Section 2(30) of CGST Act, 2017? - Held No - The activity is resulted in immovable property - To be treated as supply of service - Not entitled for benefit of concessional rate of GST

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