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Transaction Classified as Composite Supply Under GST Act Section 2(30); Goods as Principal Supply, Services as Ancillary.
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....Classification of supply - supply of goods along-with supply of services - Composite Supply u/s 2(30) of the GST Act - supplies as that of the applicant’s should be construed as specifically mentioned under the GST Act as Composite Supply with supply of goods as the principal supply and services like transportation, in-transit insurance etc ancillary or incidental to the principal supply.....