GST on Supply of LPG & Related services to industrial users

In re SHV Energy Private Limited (GST AAR Telangana)

1. Whether sale of LPG, Collection of Take or Pay Charges for not lifting minimum assured quantity and rental charges for Supplier Gas System installed at the customer premises to store the LPG which is a condition precedent for supply of LPG be treated as composite supply under section 2(30) of GST Act, 2017?

Sale of LPG, Collection of Take or Pay Charges for not lifting minimum assured quantity and rental charges for supplier gas system installed at the customer premises do not form a composite supply.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, TELANGANA

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