Case Law Details
In Re G.E. Diesel Locomotive (P) Ltd. (GST AAR Uttar Pradesh)
M/s. GE Diesel Locomotive Private Limited, Locomotive Shed Roza, Post Roza RS, Shahjanpur, Uttar Pradesh (hereinafter called the applicant) is a registered assessee under GST having GSTN : 09AAGCG1589HIZA.
2. The applicant is engaged in the business of import and manufacture of rail locomotive engines for supply to Indian Railways. The applicant had made a bid for a tender floated by the Indian Railways for supply of locomotive engines and their comprehensive maintenance. In pursuance to the bid, the applicant has been awarded a contract by President of India represented by Director, Mechanical Engineering (Works), Ministry of Railways (‘Indian Railways’) Government of India for setting up of factory at Bihar for assembly/manufacture of locomotives for supply to Indian Railways and comprehensive maintenance of said rail locomotives.
3. The applicant in this application dated 15-2-2018 has raised following issues for determination by the Authority —
(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?
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