Services not naturally bundled can never be termed as ‘composite supply’: AAAR in Tamil Nadu Generation and Distribution Corporation Limited Appeal [Read Order]
AAAR evaluated the inclusion of numerous Services on which GST Exemption were claimed by the Applicant
The Tamilnadu State Appellate Authority for Advance Ruling (AAAR) in a recent matter before it noted that any services which are not naturally bundled with the ‘principal supply of service’ rendered by an enterprise cannot be regarded as a “composite supply” in terms of provisions under the Goods and Service Tax (GST) regime. The Appellate…
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