https://www.taxtmi.com/caselaws?id=377387 Repairing and servicing transformers with replacement of worn or burnt parts is not job work where the supply is not confined to treatment or process on another person's goods and the value of goods forms a substantial part of the transaction. The activity is instead a composite supply when the goods and services are naturally bundled, with repair service as the principal supply because the dominant element is the service of restoring the transformers rather than transfer of title in spare parts. The service is classifiable as repair of transformers under SAC 998719 and taxable under the applicable rate entry; separate charging of goods and services may affect that treatment. en-us Tue, 26 Mar 2019 00:00:00 +0530 Fri, 28 Feb 2025 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377387 Repairing and servicing transformers with replacement of worn or burnt parts is not job work where the supply is not confined to treatment or process on another person's goods and the value of goods forms a substantial part of the transaction. The activity is instead a composite supply when the goods and services are naturally bundled, with repair service as the principal supply because the dominant element is the service of restoring the transformers rather than transfer of title in spare parts. The service is classifiable as repair of transformers under SAC 998719 and taxable under the applicable rate entry; separate charging of goods and services may affect that treatment. Case-Laws GST Tue, 26 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377387