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HITACHI ENERGY INDIA LIMITED
(Authority for Advance Ruling, Chhatisgarh)

Hon'ble Judges:

SONAL K. MISHRA
SHRAVAN KUMAR BANSAL
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

HITACHI ENERGY INDIA LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Chhatisgarh

Date Sep 25, 2023
Order No.

STC/AAR/03/2023

Citation

2023(9) TAXREPLY 8517
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ORDER

Subject: Chhattisgarh GST Act, 2017 - Advance Ruling U/s 98 Chhattisgarh GST Act, 2017 - Advance Ruling U/s 98 sought vide ARA-01 Applicdtion from 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- 22AARCA9513ElZR (here in after referred to as the applicant), seeking advance ruling as to (i) Whether the supply of services made by the Applicant under Fifth Contract is composite supply with principal supply of goods under the Third Contract? (ii) Whether the supply of services of transportation, freight and insurance under the ‘Fifth Contract’ provided for the goods supplied by the Applicant is in the nature of Business Support Services and shall be chargeable to tax at specified rates? PROCEEDINGS [U/s 98 of the Chhattisgarh Goods & Services Tax Act, 2017 (hereinafter referred to as CGGST Act, 2017)] M/s Hitachi Energy India Limite....

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