GST AAR: Composite Works Contract Tax Rate for Hitachi Energy India

In re Hitachi Energy India Limited (GST AAR AAR Chhattisgarh) (i) The supply of services made by the applicant under the Fifth Contract relating to construction, erection, civil works, testing, commissioning etc. of the said ± 800 KV, 6000 MW HVDC terminals at Raigarh, Chhattisgarh Which includes the services of transportation, freight and insurance, is a composite supply of works contract. As discussed, the instant activity of the applicant being composite works contract classifiable under construction services falling under SAC 9954, attracts GST @18% [CGST @9% + CGGST @9%] as provided unde...