Case Law Details
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 treated as Composite Contract in GST even though there was separate Sale and Service billing in Pre- GST period.
A pre GST period contract shall be treated as Composite Contract in GST if it satisfies the condition of Composite Supply.
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