Supply cannot be treated as Composite merely because it was based on Single Contract

In re Vertiv Energy Pvt. Ltd. (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling, hereby, modify the AAR ruling to the extent that the supplies under question would not be considered as ‘Composite Supply’ in terms of section 2(30) read with section 2(90) of the CGST Act, 2017. It is argued by the Appellant the supplies under the present case are not being made in the conjunction with each other, as the supply of services i.e. erection, commissioning, installation, testing etc. are undertaken only after the supply of the goods, i.e. UPS systems and other accessories, ...