https://www.taxtmi.com/caselaws?id=450262 AAR Tamil Nadu ruled that bonding imported carbon friction strips to customer-owned synchronizer cores constitutes job work services under SAC 9988, not composite supply of goods. The Authority determined this activity falls under Schedule II of CGST Act 2017 as supply of services since the synchronizer cores remain customer property throughout the process. The ruling clarified that using own materials (carbon strips) while performing job work doesn't alter the service nature, and no separate supply of goods exists as strips aren't invoiced separately. The concept of composite supply was deemed inapplicable since only one taxable supply occurs - the job work service itself. en-us Wed, 29 Nov 2023 00:00:00 +0530 Mon, 28 Apr 2025 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450262 AAR Tamil Nadu ruled that bonding imported carbon friction strips to customer-owned synchronizer cores constitutes job work services under SAC 9988, not composite supply of goods. The Authority determined this activity falls under Schedule II of CGST Act 2017 as supply of services since the synchronizer cores remain customer property throughout the process. The ruling clarified that using own materials (carbon strips) while performing job work doesn't alter the service nature, and no separate supply of goods exists as strips aren't invoiced separately. The concept of composite supply was deemed inapplicable since only one taxable supply occurs - the job work service itself. Case-Laws GST Wed, 29 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450262