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Repair Services with parts under warranty obligation is composite supply of services
Case Law Details
- Case Name
- In re Premier Car Sales Ltd. (GST AAR Uttar Pradesh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Uttar Pradesh, Advance Rulings
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In re Premier Car Sales Ltd. (GST AAR Uttar Pradesh)
(i)- Whether repair services carried out by the Applicant under the Dealership Agreement with HMIL, to fulfill the warranty obligation of HMIL which also involves supply of parts should be classified as a composite supply of services under Section 2(30) of CGST Act/ Section 2(30)of SGST Act, 2017?
‘Repair services’ carried out by the Applicant under the Dealership Agreement with HMIL, to fulfill the warranty obligation of 1-ML which also involves ‘supply of parts’ can be classified as a `composite supply of services...






