AAR: Goods Supplied along with Freight/ Insurance amounts to ‘Composite supply’ with ex-works supply being ‘Principal supply’

Aug 28,2019

Gujarat AAR holds supply of principal goods/services along with freight and insurance as a ‘composite supply’ as defined u/s 2(30) of CGST Act, 2017;  Referring to CBEC Flyer No. 4, dated January 1, 2018, states that, in the case of the applicant, the ex-works plus freight and insurance is to be treated as composite supplies whereby Ex works is the ‘principal supply’; Comments that charging of freight and insurance portion in separate invoices would not chan...


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