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GST - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Classification of goods - Access Card’ printed and supplied by ...

November 4, 2019

Case Laws     GST     AAR

Classification of goods - Access Card’ printed and supplied by the applicant - Since there is involvement of rights to stay in the temple precincts attached to the card and other involvement of privileges and can only be issued by the recipient of supply of ‘Access Cards’, the same is to be treated as Composite supply with the supply of services being the principal supply.

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