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GST - Highlights / Catch Notes

Home Highlights January 2021 Year 2021 This

Classification of supply - contract with SPG Prints Austria GMBH ...

Case Laws     GST

January 15, 2021

Classification of supply - contract with SPG Prints Austria GMBH (SPA) to provide particular services to customers of SPA in India, as per SPA’s instruction - individual supply or composite supply of service? - The applicant satisfies all the three conditions, of Composite supply hence the applicant services get covered under the definition of “composite supply”. - AAR

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