Hitachi’s HVDC Services are Works Contract liable to 18% GST: AAR Tamilnadu

In re Hitachi Energy India Limited (GST AAR Tamilnadu) Tamil Nadu Authority for Advance Rulings (AAR) has ruled on the GST classification of services provided by Hitachi Energy India Limited (Applicant) in relation to a large High Voltage Direct Current (HVDC) power transmission project for Power Grid Corporation of India Limited (PGCIL). The applicant sought clarity on whether its supply of services like transportation and insurance under one contract (‘Fifth Contract’) constituted a composite supply with goods supplied under another (‘Third Contract’) as the principal...