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GST - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

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

GST

March 28, 2019

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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