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Individual supplies of goods or services cannot be held as Composite Supply
Case Law Details
- Case Name
- In re Sandvik Asia (P) Ltd., (GST AAAR Rajasthan)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Rajasthan
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In re Sandvik Asia (P) Ltd. (GST AAAR Rajasthan)
Activities performed under the Agreement, though comprises of two or more individual supplies of goods or services, can not be held as Composite Supply . Consequently, such activities will fall under the category of ‘Mixed Supply’ as per definition of Mixed Supply, under Section 2(74) of CGST Act, 2017.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING RAJASTHAN
(Proceedings under Section 101 of the Central GST Act, 2017 read with Section 101 of the Rajasthan GST Act, 2017)
At the outset, we would like to make it clear that provisions of b...
