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GST - Highlights / Catch Notes

Home Highlights January 2021 Year 2021 This

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


SPG Prints Austria GMBH's Services to Indian Customers Ruled as Composite Supply Under GST Regulations.

January 15, 2021

Case Laws     GST     AAR

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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