Supply of cooking gas via pipeline with Maintenance Service is Composite Supply

In re Masterly Kolkata Facility Maintenance Pvt Ltd. (GST AAR West Bengal) Whether supply of cooking gas through pipeline as provided by the applicant should be classified as supply of goods or supply of services. It is submitted by the applicant that the apartment owners are at liberty either to get the supply of cooking gas through the applicant or they may procure on their own. However, the applicant has not furnished any document in support of such submission. It is, therefore, not clear to us whether an apartment owner has to enter into a separate agreement/contract with the applicant for...