Contract involving supply of goods & services which are inter-connected & inter¬dependent is Composite Contract

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 e

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