https://www.taxtmi.com/highlights?id=80042 Supply of support services to agriculture, forestry, fishing, animal husbandry by applicant is not a composite supply under GST law. Applicant makes distinct supplies to Shell and farmers, not a single supply to one recipient. Supplies to Shell and farmers cannot be clubbed as composite supply per Section 2(30) of CGST/SGST Acts. Applicant obtains carbon credits from farmers to supply to Shell, but does not act as Shell's agent or in joint venture. Shell has no connection with farmers. Carbon credits trading aspect not discussed. Since supply is not composite, question of principal supply is irrelevant. Non-speaking/non-reasoned order violates natural justice. en-us Fri, 02 Aug 2024 08:13:20 +0530 Fri, 02 Aug 2024 08:13:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=80042 Supply of support services to agriculture, forestry, fishing, animal husbandry by applicant is not a composite supply under GST law. Applicant makes distinct supplies to Shell and farmers, not a single supply to one recipient. Supplies to Shell and farmers cannot be clubbed as composite supply per Section 2(30) of CGST/SGST Acts. Applicant obtains carbon credits from farmers to supply to Shell, but does not act as Shell's agent or in joint venture. Shell has no connection with farmers. Carbon credits trading aspect not discussed. Since supply is not composite, question of principal supply is irrelevant. Non-speaking/non-reasoned order violates natural justice. Highlights GST Fri, 02 Aug 2024 08:13:20 +0530 https://www.taxtmi.com/highlights?id=80042