https://www.taxtmi.com/caselaws?id=376635 The Authority for Advance Ruling (AAR) determined that in maintenance contracts between the Applicant and the customer, the principal supply is the provision of services. The supply of goods is considered incidental, resulting in the entire transaction being classified as a composite supply of services. As a consequence, the GST liability should be assessed based on this classification, with the place of supply being the location of the recipient and the supplier's location being Maharashtra. en-us Wed, 19 Dec 2018 00:00:00 +0530 Fri, 07 Mar 2025 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376635 The Authority for Advance Ruling (AAR) determined that in maintenance contracts between the Applicant and the customer, the principal supply is the provision of services. The supply of goods is considered incidental, resulting in the entire transaction being classified as a composite supply of services. As a consequence, the GST liability should be assessed based on this classification, with the place of supply being the location of the recipient and the supplier's location being Maharashtra. Case-Laws GST Wed, 19 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376635