Repair Services with parts under warranty obligation is composite supply of services

In re Premier Car Sales Ltd. (GST AAR Uttar Pradesh) (i)- Whether repair services carried out by the Applicant under the Dealership Agreement with HMIL, to fulfill the warranty obligation of HMIL which also involves supply of parts should be classified as a composite supply of services under Section 2(30) of CGST Act/ Section 2(30)of SGST Act, 2017? ‘Repair services’ carried out by the Applicant under the Dealership Agreement with HMIL, to fulfill the warranty obligation of 1-ML which also involves ‘supply of parts’ can be classified as a `composite supply of services...