Section 2(30) of the CGST/WBGST Act

GST rate - composite supply - AAR - taxsan
GST Rate depends upon Nature of Activities, Separate Activities of Cost centres cannot be termed as Composite Supply: AAR [Read Order]
September 13, 2022
UPS - Depreciation
Supply of UPS and Battery is Mixed Supply as they are Supplied under a Single Contract at a Combined Single Price: AAR [Read Order]
April 16, 2018
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