Division of single Tender to answer particular situations & ignore other situations is not correct: AAR

In re Cummins India Ltd. (GST AAR Maharashtra) AAR held that division of the single Tender to answer particular situations and ignore other situations will not be the right way to go forward and therefore this Authority will not be able to answer the questions raised by the applicant. From the submissions made by the applicant and the Tender Document it is clearly seen that the Tender conditions visualize a supply of goods as well as supply of services. The applicant feels that the impugned supply is a ‘composite supply’ where the principal supply is ‘supply of service’...