Home Case Index All Cases GST GST + AAR GST - 2022 (6) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (6) TMI 1203 - AAR - GSTClassification of supply - composite supply or not - arrangement for overhaul and repair of engines - principal supply in overhaul and repair of engines is services or not - rate of tax (GST) for all supplies (consisting of parts/ sub-assemblies and repair services) - HELD THAT:- The applicant has itself stated that the impugned supply can be sub divided into 4 types of supplies out of which it wants this Authority to consider only 2 types of supplies for decision. In other words, it means that the supply under the impugned Tender cannot be considered as a single composite supply of goods and services or both which are naturally bundled because the applicant itself has divided the Tender into 4 different supplies. It is observed that the Tender is for one Work Order comprising of different types of activities and arrangements all under one document and the applicant wants this Authority to divide the impugned activities artificially in four parts and answer the questions pertaining only to Major overhaul and Overhaul / repair of sub-assemblies. Such division of the single Tender to answer particular situations and ignore other situations will not be the right way to go forward and therefore this Authority will not be able to answer the questions raised by the applicant. Hence the questions raised by the applicant in respect of activity Major overhaul and Overhaul / repair of sub-assemblies, are not being answered.
|