how is GST levied on EPC contracts,treating it as works contract or composite supply?
1 Replies
upasana gupta
(Finance Professional)
(3931 Points)
Replied 20 July 2017
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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