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2019 (4) TMI 1544 - APPELLATE AUTHORITY FOR ADVANCE RULING, RAJASTHANClassification of supply - Maintenance Contract - Equipment Parts Supply and Services Agreement - mixed supply or not - challenge to AAR decision - HELD THAT:- Under the second Agreement i.e. ‘Equipment Parts Supply and Services Agreement’, both the supplies i.e. supply of services and supply of parts are not integral to each other unlike supplies involved in Agreement-1. Hence, it is not a case of two or more taxable supplies which are naturally bundled and supplied in conjunction with each other in the ordinary' course of business, one of which is a principal supply. The activities performed under the impugned Agreement, though comprises of two or more individual supplies of goods or services, cannot be held as “Composite Supply”. Consequently, such activities will fall under the category of ‘Mixed Supply’ as per definition of Mixed Supply, under Section 2(74) of CGST Act, 2017. Thus, the activities performed by the Appellant under Agreement-2 will fall under the category of “Mixed Supply”.
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