Giriraj Renewables Private Limited (Maharashtra) [TS-155-AAR-2018-NT]
Engineering, Procurement and Construction contract (Turnkey / EPC) for setting up of solar power plant, would constitute a “works contract” exigible to GST at the rate of 18%; irrespective of the concessional rate of 5% applicable for supply of goods.
Simple Rajendra Shukla (Maharashtra) [TS-157-AAR-2018-NT]
Services of private institute, coaching students for entrance examinations, shall be liable to GST at the rate of 18%.
Shalesh Kumar Singh (Delhi) [TS-158-AAR-2018-NT]
“Dried Tobacco Leaves” having undergone process of curing after harvesting of tobacco leaves shall be classified as “unmanufactured tobacco” (HSN 2401) and be taxable at the rate of 28% and not 5% GST.