Case LawOrder No. 43(ii)
Hitachi Power Europe Gmbh ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Uttar Pradesh
- Date:
- November 11, 2019
- Type:
- Advance Ruling
- Members:
- Ajay Misra, Dinesh Verma
Subject
Services provided by the expat employees to the project office are exempt
Supply
Summary
i. Whether the transaction between M/s Hitachi Power Europe GmbH and its project office located at Meja Thermal Power Project, Allahabad is a transaction between same company or a transaction between two distinct legal entities? ii. If the said trans…
Judgement
1). M/s Hitachi Power Europe GmbH., PO Kodhar, Meja Thermal Power Project, Tehsil – Meja, Allahabad, Uttar Pradesh (here in after called ‘the applicant’) is a registered assessee under GST having GSTN: 09AACCH4870N1Z2. SUBMISSION OF THE APPLICANT: 2). M/s Hitachi Power Europe GmbH (hereinafter referred as ‘Head Office’ or foreign company’) is a Company incorpora…