Hitachi Energy India Limited ., In re
Date: September 24, 2023
Subject Matter
Composite Works Contract for HVDC Terminal Construction is classifiable under construction services falling under SAC 9954, attracting GST @18%
Summary
The case law involves a ruling sought by the applicant regarding the classification of services provided under a contract for the construction, erection, civil works, testing, and commissioning of ±800 KV, 6000 MW HVDC terminals at Raigarh, Ch…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, CHHATTISGARH M/s Hitachi Energy India Limited, 1st Floor, No. OP-05, C246/6, Vallabh Nagar, Near Sant Gyaneshwar School, Raipur, Chhattisgarh, 492001, a registered unit having GSTIN-22AARCA9513E1ZR has furnished an application in form ARA-01 under section 97 of the Chhattisgarh Goods & Services Tax Act, 2017 seeking advance ruling as to (…