https://www.taxtmi.com/caselaws?id=370318 AAR held that a single contract covering custom milling of paddy, transportation, gunny bags and incentive-linked payments amounted to a composite supply because the elements were naturally bundled and supplied together in the ordinary course of business. Custom milling was the principal supply, so GST on the entire arrangement followed the tax treatment applicable to that principal supply. The claim for separate exemption of transportation was rejected because it formed part of the composite arrangement rather than an independent exempt supply. The incentive payment was also not treated as a subsidy, as the contract described it as an incentive and not a public welfare subsidy. en-us Wed, 10 Oct 2018 00:00:00 +0530 Wed, 05 Mar 2025 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370318 AAR held that a single contract covering custom milling of paddy, transportation, gunny bags and incentive-linked payments amounted to a composite supply because the elements were naturally bundled and supplied together in the ordinary course of business. Custom milling was the principal supply, so GST on the entire arrangement followed the tax treatment applicable to that principal supply. The claim for separate exemption of transportation was rejected because it formed part of the composite arrangement rather than an independent exempt supply. The incentive payment was also not treated as a subsidy, as the contract described it as an incentive and not a public welfare subsidy. Case-Laws GST Wed, 10 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370318