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GST - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Classification of supply - The activities performed under the ...


Comprehensive Maintenance Contract is a Composite Supply, Equipment Parts Supply and Services Agreement is a Mixed Supply.

November 27, 2018

Case Laws     GST     AAR

Classification of supply - The activities performed under the ‘Comprehensive Maintenance Contract’ are to be treated as a composite supply of services and the activities performed under ‘Equipment Parts Supply and Services Agreement’ are to be treated as Mixed Supply.

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