‘A la carte’ services relating to employee relocation is neither a composite nor a mixed supply

Advertisement In re Cartus India Private Limited (GST AAAR Karnataka) The appellate authority has modified the Advance Ruling Order No KAR/ADRG 92/2019 dated 27th Sept 2019 as follows: The package of bundled services supplied by the appellant for a single price in terms of the Relocation Management Service agreement (RSA) and Statement of Work (SOW), is a mixed supply in terms of Section 2(74) of the CGST Act, 2017 and the taxability of the mixed supply will be determined in terms of Se ction 8 (b) of the said Act. The ‘a la carte’ services provided by the appellant, relating to employe...