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GST - Highlights / Catch Notes

Home Highlights August 2020 Year 2020 This

Classification of supply - after sales support services, ...


Appellant's Volvo repair and service during warranty is a composite supply; services are the principal supply to Volvo Sweden.

August 22, 2020

Case Laws     GST     AAAR

Classification of supply - after sales support services, including warranty services - The activities performed by the Appellant with regard to repair and servicing of Volvo vehicles for Indian customers during the warranty period is an activity amounting to a composite supply of goods and service for Volvo Sweden with the principle supply being a supply of service. The recipient of the supply of service is Volvo Sweden.- AAAR

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