https://www.taxtmi.com/article/detailed?id=9536 Exempt supplies should not be absorbed into the tax net merely because they accompany taxable supplies as part of a composite supply; the composite-supply concept aims to simplify classification of integrated taxable elements, not to undermine exemptions. Conflicting advance rulings-one extending exemption from an exempt principal to ancillary supplies, another rejecting composite treatment where an element is exempt-demonstrate the need for clear administrative guidance to preserve exemptions and avoid undue taxation and litigation. en-us Thu, 05 Nov 2020 12:06:31 +0530 Thu, 05 Nov 2020 12:06:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9536 Exempt supplies should not be absorbed into the tax net merely because they accompany taxable supplies as part of a composite supply; the composite-supply concept aims to simplify classification of integrated taxable elements, not to undermine exemptions. Conflicting advance rulings-one extending exemption from an exempt principal to ancillary supplies, another rejecting composite treatment where an element is exempt-demonstrate the need for clear administrative guidance to preserve exemptions and avoid undue taxation and litigation. Articles Goods and Services Tax - GST Thu, 05 Nov 2020 12:06:31 +0530 https://www.taxtmi.com/article/detailed?id=9536