AAR, Hitachi’s High Voltage Direct Current (HVDC) Services are Works Contract liable to 18% GST:Case of Hitachi Energy India Limited, AAR Tamil Nadu Dated 18th March 2025. AAR ruled that the supply of service of transportation, freight and insurance provided for the goods supplied by the applicant is in the nature of Works Contract Service and shall be chargeable to taxes under GST at 18% GST. (AAR Tamil Nadu Ruling dated 18/03/2025)