Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
AAR held that maintenance charges for flow meters installed at the end-user's premises do not constitute a composite supply under Section 2(30) of the CGST Act and therefore cannot assume the tax character of the principal supply of recycled water. The meter maintenance is a distinct, standalone supply of service, not incidental or naturally bundled with the supply of recycled water and capable of independent performance by third parties. Consequently, the maintenance activity is classifiable as a maintenance/repair service under Heading 9987 and is taxable at 18% (9% CGST + 9% SGST). The prior concessional treatment of recycled water remains unaffected, but ancillary maintenance charges remain separately taxable.
AAR held that maintenance charges for flow meters installed at the end-user's premises do not constitute a composite supply under Section 2(30) of the CGST Act and therefore cannot assume the tax character of the principal supply of recycled water. The meter maintenance is a distinct, standalone supply of service, not incidental or naturally bundled with the supply of recycled water and capable of independent performance by third parties. Consequently, the maintenance activity is classifiable as a maintenance/repair service under Heading 9987 and is taxable at 18% (9% CGST + 9% SGST). The prior concessional treatment of recycled water remains unaffected, but ancillary maintenance charges remain separately taxable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4782
Join Channel
TaxTMI 
