Why GST Notification No.1/2018-Central Tax (Rate) Dt.18.01.2018 Denies ITC on Out Put Services Falling Under Sac 9987(Ii) to harm Repairs & Maintenance Service Industry?
Section 2(90) of the CGST Act defines the term principal supply as MEANING the supply of goods or services which constitutes the PREDOMINANT ELEMENT of a composite supply and to which any other supply forming part of that composite supply is ancillary.
