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GST - Highlights / Catch Notes

Home Highlights July 2022 Year 2022 This

Classification of supply - mixed supply or not - Locomotive ...

Case Laws     GST

July 18, 2022

Classification of supply - mixed supply or not - Locomotive parts - goods and services are supplied at individual price separately but not for a single price - - AAAin this case there are two or more individual supplies, supplied in conjunction with each other by a taxable person for a single price, which does not constitute a composite supply. Thereby, the supply satisfies all the pre-requisites to be termed as a “Mixed Supply”.

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