Registered person has classified EPC Contract of Solar Power Plants as supply of goods classifiable under Chapter 85 and has reflected it under 5% GST rate. However, throughout country in various advance rulings, the EPC of Solar Power Pla : WIRC GST Helpdesk

Registered person has classified EPC Contract of Solar Power Plants as supply of goods classifiable under Chapter 85 and has reflected it under 5% GST rate. However, throughout country in various advance rulings, the EPC of Solar Power Pla Print

Created by: WIRC-GST Helpdesk .

Modified on: Thu, 13 Jun, 2019 at 7:11 PM

In case registered person agrees with the contention of the auditor: The EPC of Solar Power Plant should be shown as Works Contract Service under 18% rate. It shall lead to non-reconciliation and disclosure within the auditor recommendation which will lead to payment of additional tax.

In case registered person does not agree with the contention of the auditor: The rate classification should be 5% under Table 9 as understood by the management and the auditor should consider a suitable disclosure by way of a qualification in the main certificate under the opinion paragraph that according to him the rate of GST should be 18% and classification should be Works Contract Service with reasoning thereof.

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Registered person has classified EPC Contract of Solar Power Plants as supply of goods classifiable under Chapter 85 and has reflected it under 5% GST rate. However, throughout country in various advance rulings, the EPC of Solar Power Pla Print

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