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Even Solar Power Projects couldn’t awake the GST Council

January 11, 2019[2019] 101 taxmann.com 145 (Article)
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GST rate on EPC (Engineering, Procurement and Commissioning) contract (i.e. works contract) of solar power system has become controversial issue. Despite Government’s commitment to promote non-conventional energy sources, Authority of Advance Ruling (AAR) decisions are that GST rate on such contract will be 18% though GST rate of solar system equipment is 5%. So far, GST Council is silent on this matter, though generally it is pro-active. The related issues are discussed in this article.
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