https://www.taxtmi.com/caselaws?id=387791 Supply of spare parts/accessories and repair service was not a composite supply because the contract, work orders and invoices separately identified goods and services, with separate pricing and price revision terms for spares. On those facts, the components were not inextricably linked as a single supply, so each was liable to GST at its own applicable rate. The ruling also followed CBIC clarification that where goods and services are supplied together but their values are shown separately, each component is taxed at the rate applicable to it. en-us Mon, 16 Sep 2019 00:00:00 +0530 Thu, 13 Mar 2025 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387791 Supply of spare parts/accessories and repair service was not a composite supply because the contract, work orders and invoices separately identified goods and services, with separate pricing and price revision terms for spares. On those facts, the components were not inextricably linked as a single supply, so each was liable to GST at its own applicable rate. The ruling also followed CBIC clarification that where goods and services are supplied together but their values are shown separately, each component is taxed at the rate applicable to it. Case-Laws GST Mon, 16 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387791