https://www.taxtmi.com/caselaws?id=410782 The case involved determining whether the sale of LPG, collection of 'Take or Pay Charges,' and rental charges for a Supplier Gas System constituted a composite supply under the GST Act. The applicant sought clarification on whether LPG could be considered the principal supply. The analysis concluded that 'Take or Pay Charges' were compensation for breach of contract and could not be part of a composite supply. Therefore, the supplies in question did not meet the criteria for a composite supply, and LPG could not be treated as the principal supply. en-us Fri, 06 Aug 2021 00:00:00 +0530 Wed, 26 Mar 2025 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410782 The case involved determining whether the sale of LPG, collection of 'Take or Pay Charges,' and rental charges for a Supplier Gas System constituted a composite supply under the GST Act. The applicant sought clarification on whether LPG could be considered the principal supply. The analysis concluded that 'Take or Pay Charges' were compensation for breach of contract and could not be part of a composite supply. Therefore, the supplies in question did not meet the criteria for a composite supply, and LPG could not be treated as the principal supply. Case-Laws GST Fri, 06 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410782