Flow Meter Maintenance Not Part of Composite Supply: AAR Andhra Pradesh

In re Greater Visakhapatnam (GST AAR Andhra Pradesh)  M/s Greater Visakhapatnam Smart City Corporation Limited (GVSCCL), a special purpose vehicle jointly owned by the Government of Andhra Pradesh and the Greater Visakhapatnam Municipal Corporation (GVMC), filed an application before the Andhra Pradesh Authority for Advance Ruling (AAR) under Section 97(1) of the CGST and APGST Acts. The applicant sought clarity on whether maintenance charges collected for flow meters installed at the premises of Hindustan Petroleum Corporation Limited (HPCL) for measuring recycled water constituted a composi...