https://www.taxtmi.com/caselaws?id=379100 An equipment parts supply and services agreement was examined under GST to determine whether the bundled supplies were a composite supply or a mixed supply. The agreement separately identified spare parts and maintenance services, and its terms showed that the two were not naturally bundled in the ordinary course of business or integral to each other. Although a single consideration was charged for the bundle, the goods and services remained distinct and capable of separate supply, so the essential conditions for composite supply were not met. The supply was therefore correctly classified as a mixed supply. en-us Mon, 18 Mar 2019 00:00:00 +0530 Fri, 07 Mar 2025 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379100 An equipment parts supply and services agreement was examined under GST to determine whether the bundled supplies were a composite supply or a mixed supply. The agreement separately identified spare parts and maintenance services, and its terms showed that the two were not naturally bundled in the ordinary course of business or integral to each other. Although a single consideration was charged for the bundle, the goods and services remained distinct and capable of separate supply, so the essential conditions for composite supply were not met. The supply was therefore correctly classified as a mixed supply. Case-Laws GST Mon, 18 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379100