Hyundai Rotem Company ., In re

Date: August 12, 2022

Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Kiran Reddy, Ravi Prasad
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Subject Matter

GST on supply of various goods and services to DMRC from different Cost Centres

Composite Supply

Summary

1) The supplies made under Cost Centres D, G and H (to the extent of training services) of Contract ‘RS-10’ to DMRC are to be considered as independent supplies of goods and services and GST rate applicable depending upon the nature of ac…

M/s. Hyundai Rotem Company (herein after referred to as ‘Applicant’ or ‘HRC’), # 277, II Floor, 4th Main, 5th D Cross, HAL 3rd Stage, New Thippasandra Road, Bengaluru – 560 075, having GSTIN 29AABCK6367L1ZY, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with…

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