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Contract involving supply of goods & services which are inter-connected & inter¬dependent is Composite Contract
Case Law Details
- Case Name
- In Re Data Matics Global Services Ltd. (GST AAR Uttar Pradesh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Uttar Pradesh, Advance Rulings
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In Re Data Matics Global Services Ltd. (GST AAR Uttar Pradesh)
(i) Whether a contract can be treated as Composite Contract under GST if it involves making of supply of goods and services which are inter- connected and inter- dependent on each other even though BOQ mentions separate value of goods and services.
A contract shall be treated as Composite Contract under GST if it involves making of supply of goods and services which are inter-connected and interdependent on each other even though BOQ mentions separate value of goods and services.
(ii) Whether a pre GST period contract can be trea...
