Annual operation & maintenance of compactor and hook loader for lifting & removal of garbage is a composite supply of goods & services

In re Banchu Das (GST AAR West Bengal) Annual operation and maintenance of compactor and hook loader for lifting and removal of garbage is a composite supply of goods and services The AAR, West Bengal in the matter of Banchu Das [Advance Ruling No. WBAAR 23 of 2022 dated October 21, 2022] has ruled that, the supply of services to the Government or Government authority for annual operation and maintenance of capacity portable compactor and hook loader cannot be regarded as pure services and it is a composite supply of goods and services as it involves supply of goods like spare parts. Further, ...