https://www.taxtmi.com/caselaws?id=371005 The Authority classified the maintenance services provided under two agreements as a 'composite supply' under the GST Act. It determined that the principal supply is the operation and maintenance services, with spare parts and consumables being ancillary. The applicable tax rate for maintenance services is 18%, while for mixed supplies, the highest tax rate applies. The ruling also noted that the determination of the place of supply was not within the Authority's jurisdiction. en-us Fri, 12 Oct 2018 00:00:00 +0530 Wed, 05 Mar 2025 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371005 The Authority classified the maintenance services provided under two agreements as a 'composite supply' under the GST Act. It determined that the principal supply is the operation and maintenance services, with spare parts and consumables being ancillary. The applicable tax rate for maintenance services is 18%, while for mixed supplies, the highest tax rate applies. The ruling also noted that the determination of the place of supply was not within the Authority's jurisdiction. Case-Laws GST Fri, 12 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371005