Contracts for Establishment of Solar Power Project are Composite Supply of Works Contract, Taxed @ 1

GST : Where applicant entered into three contracts (Supply contract, Erection contract and Operation & Maintenance contract) for establishment of Solar PV Power Project, activities carried out by applicant can be treated as Composite Supply, which is a composite supply of works contract as defined under section 2 and is treated as supply of service classified under Heading No. 9954, Entry No. (ii) of Sl. No. 3 of Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017, taxable at rate of 18 per cent GST