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    <title>2020 (8) TMI 523 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA</title>
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    <description>The appellate authority modified the lower authority&#039;s ruling, determining that the bundled services provided for a single price are mixed supplies under Section 2(74) of the CGST Act, and their taxability will be determined accordingly. The a la carte services are neither composite nor mixed supplies. The lower authority&#039;s observation regarding the appellant being an intermediary was beyond the scope and thus expunged. The appeal was disposed of on these terms, clarifying the classification and taxability of the services provided by the appellant under the RSA and SOW.</description>
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      <description>The appellate authority modified the lower authority&#039;s ruling, determining that the bundled services provided for a single price are mixed supplies under Section 2(74) of the CGST Act, and their taxability will be determined accordingly. The a la carte services are neither composite nor mixed supplies. The lower authority&#039;s observation regarding the appellant being an intermediary was beyond the scope and thus expunged. The appeal was disposed of on these terms, clarifying the classification and taxability of the services provided by the appellant under the RSA and SOW.</description>
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