Composite services with training services as principal supply classifiable under SAC 999294 

In re Prettl Automotive India Pvt. Ltd. (GST AAAR Maharashtra) It is observed that all the activities being carried out by the Appellant are either ancillary or incidental to the principal supply, which in this case, is the supply of training services since it is not in dispute that all these activities carried out by the Appellant are towards achieving the main objectives, i.e.. providing training to the candidates, like apprentices, unskilled workers, students, etc. as per the terms and conditions of the Agreement entered with their German Principal, i.e., M/s. Prettl GmbH for which they are...