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Case Law Details

Case Name : In re Ms. Ujjwal Pune Limited (GST AAR Maharastra)
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In re Ms. Ujjwal Pune Limited (GST AAR Maharastra)

We find the applicant has made the subject application on the premise that they are supplying composite supply amounting to works contract which is not correct. As discussed above, we have already found that theirs is a composite supply where the principal supply is of goods and therefore the applicant will have to discharge their GST liability at a rate which will be the tariff rate for the goods, in this case LEDs and fixtures. To answer the question of the applicant, we need t

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