Siemens Limited ., In re
Date: August 23, 2019
Subject Matter
GST applicable on freight charges recovered from customers without issuance of consignment note
Summary
From the conjoined and harmonious reading of various clauses of Third contract and Fifth contract awarded to the appellant and their interdependency under the whole contract comprising of six contracts, it can be safely concluded that the agreement f…
A. M/s Siemens Limited (hereinafter referred as the ‘Appellant’) is registered under the Central and State GST legislations vide GSTIN 27AAACS0764L1Z6 and is situated at Plot No 2, Siemens Limited, Sector 2, Kharghar Node, Navi Mumbai 410210, Maharashtra. The Appellant is a leader in technology solutions for intelligent (smart), sustainable cities, smart grid, building technologies, mo…