M/s Giriraj Renewables Private ltd.

a) Whether supply of turnkey Engineering, Procurement & Construction (‘EPC’) Contract for construction of solar power plant wherein both goods and services are supplied can be construed to be a Composite Supply in terms of Section 2(30) of CGST Act, 2017.
b) If Yes, Whether the Principal Supply in such case can be said to be ‘Solar Power Generating System’ which is taxable at 5% GST.
c) Whether benefit of concessional rate of 5% of solar power generation system and parts thereof would also be available to sub-contractors.
Supply in terms of Section 2(30) of CGST Act, 2017