Case Law Details
Case Name : In re Shapoorji Pallonji and Company Pvt. Ltd. (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR/ADRG/77/2021
Date of Judgement/Order : 17/12/2021
Related Assessment Year :
Courts :
AAR Karnataka Advance Rulings
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In re Shapoorji Pallonji and Company Pvt. Ltd. (GST AAR Karnataka)
i. Whether the combined service of setting up of Wet Limestone FGD plant and operation and maintenance be considered as a composite supply?
The combined service of setting up of Wet Limestone FGD plant and operation & maintenance of the said plant can’t be considered as a composite supply.
ii. If answer to question (a) above is yes then, whether the supply provided by the applicant is a composite supply of works contract as per Section 2(30) and Section 2(119) of CGST Act, 2017 and what would be the principal supply?
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