Classification of services - rate of GST - composite supply or not - - manufacturers of electronics...

Classification of services - rate of GST - composite supply or not - - manufacturers of electronics equipments for locomotives and coaches - The supply made by the applicant against the letter of acceptance (LOA) of the South Central Railway is a composite supply and the rate of tax applicable is the rate at which the principal supply has to be taxed i.e., Electrical signalling equipment with HSN code ‘8530’ - This commodity was made taxable at the rate of 9% under CGST & SGST respectively - AAR .....

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