https://www.taxtmi.com/caselaws?id=294044 The repair services provided by M/s Premier Car Sales Ltd. under a Dealership Agreement with Hyundai Motors India Limited were classified as a composite supply of services under the CGST/SGST Act, 2017. The repair services, including the supply of parts, were considered naturally bundled and supplied together, with repair services being the principal supply. Consequently, the entire repair services, including the supply of parts, were subjected to tax at the rate specified for "Repair & Maintenance Service" as per relevant notifications. en-us Mon, 11 Mar 2019 00:00:00 +0530 Thu, 30 Dec 2021 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294044 The repair services provided by M/s Premier Car Sales Ltd. under a Dealership Agreement with Hyundai Motors India Limited were classified as a composite supply of services under the CGST/SGST Act, 2017. The repair services, including the supply of parts, were considered naturally bundled and supplied together, with repair services being the principal supply. Consequently, the entire repair services, including the supply of parts, were subjected to tax at the rate specified for "Repair & Maintenance Service" as per relevant notifications. Case-Laws GST Mon, 11 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294044