Repairing and servicing of transformers - predominant element of ...

Repair and servicing of transformers focus on services, not goods ownership; spare parts are ancillary per GST Schedule II, para 3.

March 28, 2019

Case Laws GST AAR

Repairing and servicing of transformers - predominant element of the supply is not transfer of title to the goods, but service in terms of para 3 of Schedule II to the GST Act, and supply of spare parts is ancillary to such supply.

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Repairing and servicing of transformers - predominant element of ...

Repair and servicing of transformers focus on services, not goods ownership; spare parts are ancillary per GST Schedule II, para 3.

March 28, 2019

Case Laws GST AAR

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