https://www.taxtmi.com/caselaws?id=416120 The combined service of setting up a Wet Limestone FGD plant and its operation & maintenance was found not to constitute a composite supply. The activities were deemed separate as per tender documents and agreements, with distinct payment schedules and guarantees. Therefore, the service did not meet the criteria of being naturally bundled and supplied together. However, the setting up of the FGD plant was classified as a composite supply of works contract under entry no.3(iv)(e) of a specific notification, attracting GST at 12%. The operation & maintenance service was categorized as a separate supply under "Business Support Service," attracting GST at 18%. en-us Fri, 17 Dec 2021 00:00:00 +0530 Mon, 20 Dec 2021 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416120 The combined service of setting up a Wet Limestone FGD plant and its operation & maintenance was found not to constitute a composite supply. The activities were deemed separate as per tender documents and agreements, with distinct payment schedules and guarantees. Therefore, the service did not meet the criteria of being naturally bundled and supplied together. However, the setting up of the FGD plant was classified as a composite supply of works contract under entry no.3(iv)(e) of a specific notification, attracting GST at 12%. The operation & maintenance service was categorized as a separate supply under "Business Support Service," attracting GST at 18%. Case-Laws GST Fri, 17 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416120