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 each other even though BOQ mentions separate value of goods and services. (ii) Whether a pre GST period contract can be trea...