Hitachi Power Europe Gmbh ., In re
Date: November 11, 2019
Court: Authority for Advance Ruling
Bench: Uttar Pradesh
Type: Advance Ruling
Judge(s)/Member(s): Ajay Misra, Dinesh Verma
Subject Matter
Services provided by the expat employees to the project office are exempt
Summary
i. Whether the transaction between M/s Hitachi Power Europe GmbH and its project office located at Meja Thermal Power Project, Allahabad is a transaction between same company or a transaction between two distinct legal entities? ii. If the said trans…
1). M/s Hitachi Power Europe GmbH., PO Kodhar, Meja Thermal Power Project, Tehsil – Meja, Allahabad, Uttar Pradesh (here in after called ‘the applicant’) is a registered assessee under GST having GSTN: 09AACCH4870N1Z2. SUBMISSION OF THE APPLICANT: 2). M/s Hitachi Power Europe GmbH (hereinafter referred as ‘Head Office’ or foreign company’) is a Company incorpora…