https://www.taxtmi.com/caselaws?id=450890 AAR Tamil Nadu ruled that replacement of copper scrap with enameled copper winding wire constitutes supply of goods, not services. The transaction involves two independent supplies - inward supply of copper scrap and outward supply of enameled copper wire. Enameled copper winding wire classified under HSN 8544 11 10 attracts 18% GST. The arrangement does not qualify as composite supply since only one outward supply occurs. Applicant not liable for RCM on copper scrap purchases from unregistered motor mechanics, as current notifications only cover promoters/builders for RCM obligations on unregistered supplier transactions. en-us Mon, 18 Dec 2023 00:00:00 +0530 Mon, 28 Apr 2025 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450890 AAR Tamil Nadu ruled that replacement of copper scrap with enameled copper winding wire constitutes supply of goods, not services. The transaction involves two independent supplies - inward supply of copper scrap and outward supply of enameled copper wire. Enameled copper winding wire classified under HSN 8544 11 10 attracts 18% GST. The arrangement does not qualify as composite supply since only one outward supply occurs. Applicant not liable for RCM on copper scrap purchases from unregistered motor mechanics, as current notifications only cover promoters/builders for RCM obligations on unregistered supplier transactions. Case-Laws GST Mon, 18 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450890