https://www.taxtmi.com/caselaws?id=413273 The case involved determining the classification of the supply of cooking gas as either goods or services and whether it constituted a composite supply. The Authority for Advance Ruling (AAR) concluded that the supply of cooking gas through a pipeline by the applicant, engaged in maintenance services, is classified as a supply of services. The AAR found that the gas supply was inherently linked to the facility and property management services provided by the applicant, making it a composite supply with the principal service being facility and property management. en-us Thu, 30 Sep 2021 00:00:00 +0530 Thu, 27 Mar 2025 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413273 The case involved determining the classification of the supply of cooking gas as either goods or services and whether it constituted a composite supply. The Authority for Advance Ruling (AAR) concluded that the supply of cooking gas through a pipeline by the applicant, engaged in maintenance services, is classified as a supply of services. The AAR found that the gas supply was inherently linked to the facility and property management services provided by the applicant, making it a composite supply with the principal service being facility and property management. Case-Laws GST Thu, 30 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413273