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ELP GST Update

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  • Advance Ruling Authority

    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.

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