18% GST Payable on transportation services forming part of composite works contract

In re Siemens Limited (GST AAAR Maharashtra)

The Appellate Authority for Advance Ruling held as under:

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 for setting up for + 320KV, 2 X1000MW VSC based HVDC Terminals and DC XLPE Cable system between Pugalur and North Trichur associated with HVDC Bipole link between Western

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