https://www.taxtmi.com/caselaws?id=433039 The AAAR Gujarat ruled that the appellant's supply of Aluminium Foil Type Winding Inverter Duty Transformers along with supervision services for a solar project constituted a single composite supply, not separate transactions. Despite the appellant receiving two purchase orders from different entities, the Authority found this to be artificial splitting to circumvent GST provisions. The supply was classified under Schedule-I Entry 234 of Notification 01/2017, with 70% deemed goods and 30% services. The appellant was held liable for GST on the combined value of both orders, with different rates applying before and after October 1, 2021. en-us Fri, 13 Jan 2023 00:00:00 +0530 Sat, 12 Apr 2025 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433039 The AAAR Gujarat ruled that the appellant's supply of Aluminium Foil Type Winding Inverter Duty Transformers along with supervision services for a solar project constituted a single composite supply, not separate transactions. Despite the appellant receiving two purchase orders from different entities, the Authority found this to be artificial splitting to circumvent GST provisions. The supply was classified under Schedule-I Entry 234 of Notification 01/2017, with 70% deemed goods and 30% services. The appellant was held liable for GST on the combined value of both orders, with different rates applying before and after October 1, 2021. Case-Laws GST Fri, 13 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433039