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Customized Furniture Supply and Installation Classified as Composite Supply Under GST; Goods as Principal Component.

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Full Text of the Document

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....Classification of supply - work relating to “supply, installation and fixing of customized furniture in a building” - The supply made by the applicant to the Capital Project Administration consists of Two taxable supplies of Goods and Services, which are naturally bundled and supplied in conjunction with each others, where the supply of goods viz. Furniture is the principal supply.....