Case Law Details
Case Name : In re M/s. Aditya Birla Nuvo Limited (GST AAR Gujarat)
Related Assessment Year :
Courts :
AAR Gujarat Advance Rulings
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In re M/s. Aditya Birla Nuvo Limited (GST AAR Gujarat)
Question 1: Whether the Ex works plus freight and insurance to be treated as composite supplies ?
Answer: Yes, supply of principal goods/services along with freight and insurance is a composite supply as defined under section 2(30) of the
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goods supply on the basis of f.o.r. basis and gst is paid inclusive of freight not shown separately.the buyer takes credit on full value of goods and take credit form supplier of freight paid by buyer.please highlight.