Taxability of epc contracts

how is GST levied on EPC contracts,treating it as works contract or composite supply?

Replies (1)

GST Schedule II clearly mentions that the following are supply of service–

  • construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly,
  • works contract including transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract

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