Warranty services with Volvo bus supply is composite supplies: AAAR

In re Volvo-Eicher Commercial Vehicles Ltd. (GST AAAR Karnataka) The appellate authority for advance ruling set aside the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR.ADRG 32/2019 dated 12-09-2019 i.e. Contention of the appellant is allowed i.e a) The activities performed by the Appellant with regard to repair and servicing of Volvo vehicles for Indian customers during the warranty period is an activity amounting to a composite supply of goods and service for Volvo Sweden with the principle supply being a supply of service. The recipient of the supply of service is Volvo ...