Individual supplies of goods or services cannot be held as Composite Supply

In re Sandvik Asia (P) Ltd. (GST AAAR Rajasthan)

Activities performed under the Agreement, though comprises of two or more individual supplies of goods or services, can not be held as Composite Supply . Consequently, such activities will fall under the category of ‘Mixed Supply’ as per definition of Mixed Supply, under Section 2(74) of CGST Act, 2017.

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