Composite supply - Marine Consultancy Service (MCS) provided to ...
Case Laws GST
July 19, 2018
Composite supply - Marine Consultancy Service (MCS) provided to foreign ship owners - principal supply - MCS provided to foreign ship owners do not constitute “composite supply” with the principal supply of consultancy service - qualifies as “intermediary service” in terms of Section 2(13) of the IGST Act.
View Source