After sales support service is not a composite supply: AAAR

In re M/s. Toshniwal Brothers (SR) Private Limited (GST AAAR Karnataka)

In the instant case there is no dispute that the Agency contract in question involves two taxable supplies of services i.e promotion and marketing service and after-sales support service. However in order for the supply to be termed as a ‘composite supply’, what is required is that the supply of the said services should at least be bundled, more specifically be ‘naturally bundled’, and supplied in conjugation with each other. The

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