AAR cannot specify how invoices are to be raised for composite supply

In re Thirumangalam Sengodan Kumarasamy, Propreitor of Christy Fried Gram Industry (GST AAR Tamilnadu)

. The applicant has asked a query whether it will be still a composite supply even if the invoices are raised separately for supply of food and delivery of the food. It is seen from the bid document that payment will be made only after delivery of the food at the centers specified. Based on this and the fact that it is a composite supply, it is for the applicant and the recipient to appropriately raise invoices. This forum

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