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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.
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