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GST - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Classification of Supply - AMC contract - The said contract ...


AMC Contract Classified as Composite Supply: Service is Principal, Goods Incidental to Maintenance Contract.

October 5, 2018

Case Laws     GST     AAR

Classification of Supply - AMC contract - The said contract merits to be considered to be a composite supply of service, and principal supply is service inasmuch as the supply of goods is merely incidental to the maintenance contract in the given facts and circumstances - The supply is considered to be supply of services.

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