https://www.taxtmi.com/article/detailed?id=10698 Where contractual performance is divided into separately identifiable cost centres, each cost centre's activity constitutes an independent supply of goods or services and should not be aggregated into a composite supply. Taxation must be determined by the nature of the specific supply invoiced; inter state supplies remain subject to IGST. The AAR held that distinct cost centre demarcation shows the parties' intention for independent supplies, so the composite supply question does not arise under Section 2(30). en-us Tue, 20 Sep 2022 09:53:38 +0530 Tue, 20 Sep 2022 09:53:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10698 Where contractual performance is divided into separately identifiable cost centres, each cost centre's activity constitutes an independent supply of goods or services and should not be aggregated into a composite supply. Taxation must be determined by the nature of the specific supply invoiced; inter state supplies remain subject to IGST. The AAR held that distinct cost centre demarcation shows the parties' intention for independent supplies, so the composite supply question does not arise under Section 2(30). Articles Goods and Services Tax - GST Tue, 20 Sep 2022 09:53:38 +0530 https://www.taxtmi.com/article/detailed?id=10698