AAR : Classifies 'Comprehensive maintenance contract' as 'composite supply', 'equipment supply & replacement' a 'mixed supply'

Nov 26,2018

Rajasthan AAR rules on taxability of services provided on customer's equipment under: (i) Comprehensive maintenance services agreement and (ii) Equipment parts supply and services agreement which includes supply and replacement of spare parts; As regards applicant’s plea regarding ‘comprehensive maintenance contract’ that services would be classifiable as Composite Supply u/s 30 of CGST Act, states that “Services supplied under the said contract are to be treated as c...

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