Supply of goods & services identifiable separately cannot be treated as composite supply

In re M/s. Vista Marine and Hydraulics (GST AAR Kerala)

Whether the supply of spore parts / accessories and repair service can be considered as composite supply wherein the principal supply is repair service and hence the rate of tax for all the supplies, consisting of spare parts / accessories and repair service, be taken as 18%?

The supply of spares parts / accessories and repair service are distinct and separately identifiable supplies for which the rates are quoted dif

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