GST on design & development of patterns used for manufacturing of camshafts for Overseas Customers

In re Precision Camshafts Limited (GST AAR Maharashtra)

Question: – Whether the activity of design and development of patterns used for manufacturing of camshafts, for a customer is a composite supply, the principal supply being supply of services?

Answer :- The activity of design and development of patterns used for manufacturing of camshafts, for a customer is a supply of service in the form of intermediary services.

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