https://www.taxtmi.com/caselaws?id=363874 AAR Maharashtra ruled that Marine Consultancy Services provided to foreign ship owners do not constitute composite supply as services can be obtained separately from different providers, making each service equally important rather than having a principal supply. The consultancy service does not qualify as business consultancy under the classification scheme as it relates to marine transportation opportunities rather than management guidance. Support services qualify as intermediary services under Section 2(13) of IGST Act. Each service maintains distinct classification for GST purposes. en-us Wed, 18 Apr 2018 00:00:00 +0530 Fri, 28 Mar 2025 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363874 AAR Maharashtra ruled that Marine Consultancy Services provided to foreign ship owners do not constitute composite supply as services can be obtained separately from different providers, making each service equally important rather than having a principal supply. The consultancy service does not qualify as business consultancy under the classification scheme as it relates to marine transportation opportunities rather than management guidance. Support services qualify as intermediary services under Section 2(13) of IGST Act. Each service maintains distinct classification for GST purposes. Case-Laws GST Wed, 18 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363874