https://www.taxtmi.com/caselaws?id=422372 The AAR rejected an application from an HVAC clean room project supplier who sought clarification on item-wise taxation for Air Handling units and procurement practices under Section 8. The applicant claimed their contracts were divisible between supply and installation components. Despite a personal hearing where the applicant discussed bifurcating purchase orders and installation contracts, they failed to provide the promised documentation. The AAR could not determine whether the contracts constituted composite or mixed supplies without these essential documents, making it impossible to rule on the tax implications of the transactions. en-us Tue, 10 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422372 The AAR rejected an application from an HVAC clean room project supplier who sought clarification on item-wise taxation for Air Handling units and procurement practices under Section 8. The applicant claimed their contracts were divisible between supply and installation components. Despite a personal hearing where the applicant discussed bifurcating purchase orders and installation contracts, they failed to provide the promised documentation. The AAR could not determine whether the contracts constituted composite or mixed supplies without these essential documents, making it impossible to rule on the tax implications of the transactions. Case-Laws GST Tue, 10 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422372