https://www.taxtmi.com/caselaws?id=433346 The AAAR Maharashtra ruled that the appellant's activity of designing and manufacturing patterns/tools for overseas customers constitutes supply of goods, not intermediary services or composite supply. The Authority found that the appellant prepares drawings, designs, and specifications in-house while outsourcing manufacturing to third-party vendors. Since the appellant supplies finished tools directly to overseas customers on a principal-to-principal basis for consideration, it does not act as an intermediary facilitating supply between other parties. The transaction involves supply of goods (pattern/tools) with specified specifications rather than composite supply of services and goods as claimed by the appellant. en-us Fri, 20 Jan 2023 00:00:00 +0530 Sat, 12 Apr 2025 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433346 The AAAR Maharashtra ruled that the appellant's activity of designing and manufacturing patterns/tools for overseas customers constitutes supply of goods, not intermediary services or composite supply. The Authority found that the appellant prepares drawings, designs, and specifications in-house while outsourcing manufacturing to third-party vendors. Since the appellant supplies finished tools directly to overseas customers on a principal-to-principal basis for consideration, it does not act as an intermediary facilitating supply between other parties. The transaction involves supply of goods (pattern/tools) with specified specifications rather than composite supply of services and goods as claimed by the appellant. Case-Laws GST Fri, 20 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433346