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Supply of Goods or service, Goods and Services Tax - GST

Issue Id: - 116095
Dated: 3-3-2020
By:- Kaustubh Karandikar
Supply of Goods or service

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XYZ is receiving moulds for trials from PQR(Customer). XYZ is making bottles from these moulds on trial run basis and sending the said bottles to PQR. XYZ is charging trial run charges to PQR. Will this transaction will be treated as supply of goods or supply of service?

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1 Dated: 3-3-2020

It is a supply of service. See the following extract from 2010 (261) E.L.T. 737 (A.A.R.) = 2009 (9) TMI 56 - AUTHORITY FOR ADVANCE RULINGS (para no.5.1) AAR, New Delhi Applicant : GUTHY RENKER MARKETING PVT. LTD.

"The Act does not make a distinction between 'a trial run' and ‘service’.


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