https://www.taxtmi.com/caselaws?id=406449 The supplies made by the applicant under Cost Centres C, D, E, and G were found to form a composite supply with the principal supply being the intermediate cars. The entire supply was treated as the supply of intermediate cars under Section 8 of the CGST Act, 2017. The applicable GST rate for the composite supply was determined based on the rate applicable to the principal supply. The time of supply for the composite supply was identified as the date of issuance of the invoice. The ruling clarified the nature of the supplies and the relevant GST provisions governing the time of supply. en-us Tue, 06 Apr 2021 00:00:00 +0530 Mon, 24 Mar 2025 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406449 The supplies made by the applicant under Cost Centres C, D, E, and G were found to form a composite supply with the principal supply being the intermediate cars. The entire supply was treated as the supply of intermediate cars under Section 8 of the CGST Act, 2017. The applicable GST rate for the composite supply was determined based on the rate applicable to the principal supply. The time of supply for the composite supply was identified as the date of issuance of the invoice. The ruling clarified the nature of the supplies and the relevant GST provisions governing the time of supply. Case-Laws GST Tue, 06 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406449