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    <title>Analysis of WB AAR Ruling in Masterly Kolkata Maintenance on Composite Supply</title>
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    <description>AAR found piped cooking gas supplied by the applicant to apartment owners is naturally bundled with facility and property management services because all owners pay a fixed piped gas bank connection charge and share pipeline maintenance costs; consequently the supply is a composite supply whose principal supply is facility and management services, and the gas component is classified as a supply of services under the composite-supply rule.</description>
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      <description>AAR found piped cooking gas supplied by the applicant to apartment owners is naturally bundled with facility and property management services because all owners pay a fixed piped gas bank connection charge and share pipeline maintenance costs; consequently the supply is a composite supply whose principal supply is facility and management services, and the gas component is classified as a supply of services under the composite-supply rule.</description>
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