Sponsored
    Follow Us:

Case Law Details

Case Name : In re H.P. Sales India Pvt. Ltd. (GST AAAR Maharashtra)
Appeal Number : Order No. MAH/AAAR/SS-RJ/21/2018-19
Date of Judgement/Order : 17/02/2019
Related Assessment Year :
Become a Premium member to Download. If you are already a Premium member, Login here to access.
Sponsored

In re H.P. Sales India Pvt. Ltd. (GST AAAR Maharashtra)

The supplies of the Appellant have been held to be a continuous supply by the Advance ruling authority and while deciding whether the supply is composite or not have done so keeping in mind the continuous nature of the supply. They have stated that each of the supplies has its own pattern and each of the supplies can be supplied separately as they are not dependent on each other. We agree with the same. It is seen that under the clauses of the agreement, the Imaging products are supplied based on the usage cycle of the Reseller. It may be, that for the first time, the products may be supplied together but it may not happen that the products are supplied together every time. While Ink may be supplied after a 1000 clicks, the others like the plate may be replaced after 2000 clicks.

As per the GST Fliers issued by CBIC, the following tests are laid down to ascertain whether a supply of goods or services is a composite supply or not.

Sponsored

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Comment

Your email address will not be published. Required fields are marked *

Sponsored
Sponsored
Search Post by Date
July 2024
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
293031