Work Contract

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Rohit Goyal (Querist)
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15 November 2019 Is solar power installation come under work contract. If yes, How to make invoice for same as 70% of taxable value deemed as supply of goods rated 5% and 30% deemed as supply of service rated 18%

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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15 November 2019 It will not fall under works contact. Go ahead charge 5% as supply for 70% and 30% services at 18%.
GST Council has recommended that in all such cases, the 70 per cent of the gross value shall be deemed as the value of supply of said goods attracting 5 per cent rate and the remaining portion 30 per cent of the aggregate value of such EPC (Engineering, Procurement and Construction) contract shall be deemed as the value of supply of taxable service attracting standard GST rate.