ICT Project Services Classified as Composite Supply, Training as Principal; GST Exemption Granted for Appellant.

Classification of supply - services provided by the Appellant under the ICT project - artificially-bundled and composite supply - existence of principal supply or not - Merely because hardware and software is provided by the appellant, it does not mean that the training to be done is not a principal supply. - Benefit of exemption from GST allowed. .....

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