Supply of Power Packs: Freight and Insurance Services Considered Part of Unified Transaction for Tax and Timing Purposes.

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Full Text of the Document

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....Classification of supply - Composite Supply or independent of supply of power packs - the supply of power packs and the supply of freight and insurance services involved in such power packs shall be treated as the “supply of power packs” and the applicable tax related to such power packs and the time of supply would apply to the entire transaction as it applies to the “supply of power packs”.....