AAR Uttar Pradesh
Comprehensive AMC is a composite part of supply & can be taxed: AAR
In Re G.E. Diesel Locomotive (P) Ltd. (GST AAR Uttar Pradesh) -
(a) Whether supply of comprehensive annual maintenance service which may also involve incidental supply of spare parts/goods should be classified as a composite supply or mixed supply? (b) In case the said contract is considered as composite supply, what is the principal supply between goods or services?...
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