Case Law Details
In re Sandvik Asia Pvt. Ltd. (GST AAR Rajasthan)
Q1. Whether on facts and circumstances of the case, the maintenance services rendered on customers’ equipment under the two agreements i.e. comprehensive maintenance services agreement and supply of parts and services agreement which also includes supply and replacement of spare parts should be classified as ‘composite supply’ under Section 2(30) of Central Goods and Service tax Act, 2017 (CGST Act) and Rajasthan State Goods and Service Tax Act, 2017 (RJ SGST Act) [collectively referred to as the ‘GST Act’] or as mixed supply under Section 2(74) of GST Act?
A1. The activities performed under the ‘Comprehensive Maintenance Contract’ are to be treated as a composite supply of services and the activities performed under ‘Equipment Parts Supply and Services Agreement’ are to be treated as Mixed Supply.
Q2. In case the said agreements are considered as composite supply, what is the principal supply between goods and services?
A2. In respect of the activities performed under ‘Comprehensive Maintenance Contract’, the supply of Operation & Maintenance services is the principal supply and the supply of other services are ancillary to such principal supply.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Dear sir
I have a small commercial shop 310sqf in a village of ZIRAKPUR, Punjab. The builder has charged me 18%GST on maintenance from October 2015 and late payment charges at 18% on maintenance amount +GST. As I was not aware of taxes and rules I paid the amount from October 2015 to date
On 18%. Please tell me the rate of service tax on maintenance it was before the GST started .
Thanks,
Darshana devi
I have electrical repair shop and I also sell the electrical items like electric bulbs, led bulbs, mini music system etc. I also repair this type devices so can you give me advice how to get gst or sac code or what is the rate for this?