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TMI Blog2024 (5) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... KERALA APPELLATE AUTHORITY FOR ADVANCE RULING [ 2020 (1) TMI 338 - KERALA HIGH COURT] held that a composite supply must take into account supplies as affected at a given point in time on as is where is basis. The Hon'ble Supreme court of India in a catena of case law has ruled that illustrations in a statute are part of the statute and help to elucidate the principle of the Section in DR. MAHESH CHAND SHARMA VERSUS SMT. RAJ KUMARI SHARMA [ 1995 (12) TMI 395 - SUPREME COURT] . Therefore a composite supply should be similar to a supply mentioned in the illustration to the definition in Section 2(30), where two or more taxable goods or services are supplied along with each other to constitute a composite supply. The entry in the notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the TGST Act. Further, for the purposes of this Advance Ruling, the expression GST Act would be a common reference to both CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of Rs. 5,000/- under SGST and Rs. 5,000/- under CGST towards the fee for Advance Ruling. The Applicant has declared that the questions raised in the application have neither been decided nor are pending before any authority under any provisions of the CGST/TGST Act 2017. The application is, therefore, admitted after examining it and the records called for and after hearing the applicant as per section 98(2) of TGST Act 2017. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing in the case of IAC Electricals Pvt Ltd (GST AAR, West Bengal) 5. QUESTIONS RAISED: 1. Whether their activity falls under Goods Transport Agency? 6. PERSONAL HEARING: A personal hearing notice was issued to the applicant to appear for personal hearing on 08-04-2024. Sri N. V. Sudhakar, DGM-Accounts has appeared and argued the case. The Authorised Representatives reiterated the contentions already submitted along with the application. Further, the Authorised Representative/Applicant M/s. DRS Dilip Roadlines Limited, Hyderabad reiterated that their case /Similar Case is not pending in any proceedings in the applicant s case under any of the provision of the Act and have not already decided in any proceedings in the applicant s case under a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... affected at a given point in time on as is where is basis. Therefore a naturally bundled supply should possess the following attributes (as mentioned in Education Guide on Taxation of Services published by CBE C on 20.06.2012 at Para 9.2.4): a. There is a single price or the customer pays the same amount, no matter how much of the package they actually receive or use. b. The elements are normally advertised as a package. c. The different elements are not available separately. d. The different elements are integral to one overall supply - if one or more is removed, the nature of supply would be affected. Further the illustration in the definition in the CGST Act mentioned above clarifies the context of composite supply. As seen from the illu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relating to has been held to be equivalent to or synonymous with as to concerning with and pertaining to . Similarly the Hon ble Supreme Court of India in the case of Madhav Rao Jivaji Rao Scindia Vs Union of India AIR 1971 SC 530 observed that the expression relating to means to bring into relation or establish a relation. It was further clarified that there should be a direct and immediate link with a covenant and that there cannot be any independent existence outside such covenant. The entry in the notification enumerates Services in relation to transport of goods by road. Thus all services rendered in relation to transportation of goods including packing, loading, unloading unpacking fall under this entry provided that such services ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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