GST Rate depends upon Nature of Activities, Separate Activities of Cost centres cannot be termed as Composite Supply: AAR [Read Order]

By Taxscan Team - On September 13, 2022 2:01 pm - 2 mins read
GST rate - composite supply - AAR - taxsan

In the case of Hyundai Rotem Company, the Karnataka Authority for Advance Ruling (AAR) has held that the GST rate is depending upon the nature of activities and separate activities of cost centres can not be termed as composite supply. The applicant is a foreign company incorporated in South Korea, engaged in the manufacture, supply,…

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