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GST - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Classification of supply - composite supply or not - Naturally ...

Case Laws     GST

December 21, 2021

Classification of supply - composite supply or not - Naturally bundled goods or not - The combined service of setting up of Wet Limestone FGD plant and operation & maintenance of the said plant can’t be considered as a composite supply - The setting up of FGD plant merits classification under SAC 995429 and attracts GST at the rate of 12% - AAR

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