Case Law Details
In re Bharat Earth Movers Limited (GST AAR Karnataka)
Whether the supplies made by Cost Centres C,D, E and G are independent supplies of goods and services (as applicable) or composite supply with principal supply of goods?
The supplies made by the applicant under Cost Centres C, D, E and G form a composite supply and since the supply of intermediate cars is the principal supply, would be treated as the supply of intermediate cars as per section 8 of the CGST Act, 2017 and section 12 of the CGST Act, 2017 is applicable to the issues related to the time of supply.
AAAR order : Supplies by Cost Centres of BEML cannot be termed as composite supply
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA
Please become a Premium member. If you are already a Premium member, login here to access the full content.
