https://www.taxtmi.com/caselaws?id=780643 AAR held that maintenance charges for flow meters installed at end-user premises do not form an integral part of the principal supply of recycled water and therefore do not qualify as a composite supply under Section 2(30) CGST. Meter maintenance is a distinct, standalone service classifiable under Heading/SAC 9987 and taxable at 18% (9% CGST + 9% SGST). The earlier nil rate for recycled water remains unaffected; ancillary maintenance charges cannot assume the character of the principal supply as they are independent and separately contracted. en-us Thu, 16 Oct 2025 00:00:00 +0530 Mon, 03 Nov 2025 08:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780643 AAR held that maintenance charges for flow meters installed at end-user premises do not form an integral part of the principal supply of recycled water and therefore do not qualify as a composite supply under Section 2(30) CGST. Meter maintenance is a distinct, standalone service classifiable under Heading/SAC 9987 and taxable at 18% (9% CGST + 9% SGST). The earlier nil rate for recycled water remains unaffected; ancillary maintenance charges cannot assume the character of the principal supply as they are independent and separately contracted. Case-Laws GST Thu, 16 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780643