Case Law Details
Case Name : In re Attest Testing Services Limited (GST AAR Maharashtra)
Appeal Number : Advance Ruling No.GST-ARA- 07/2019-20/B-99
Date of Judgement/Order : 23/08/2019
Related Assessment Year :
Courts :
AAR Maharashtra Advance Rulings
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In re Attest Testing Services Limited (GST AAR Maharashtra)
Question a):- Whether the services provided by the Applicant can be considered to be a composite supply as defined under section 2(30) of the CGST Act, 2017 or a mixed supply defined under section 2(74) of the CGST Act. 2017?
Answer:-The subject services provided by the Applicant can be considered to be a composite supply as defined under section 2(30) of the CGST Act, 2017
Question b):-If the services provided by Applicants are considered as composite supply, whether conduct of examination can be considered as principal supply?
Answer:- Answered in the affirmative.
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