Advance Ruling on Turnkey EPC Contracts: AAR Gujarat

In re Thyssenkrupp Industrial Solutions (India) Private Limited (AAR Gujarat)

The Advance Ruling Authority (AAR) Gujarat examined the GST applicability on a turnkey Engineering, Procurement, and Construction (EPC) contract executed by Thyssenkrupp Industrial Solutions (India) Pvt. Ltd. for IOCL’s Catalytic Dewaxing Unit (CDWU) project at Gujarat Refinery. The applicant contended that the contract consisted of two distinct components: supply of imported goods on a high sea sale (HSS) basis and erection and commissioning of the CDWU. However, the AAR ruled that these components

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