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SPG Prints Austria GMBH's Services to Indian Customers Ruled as Composite Supply Under GST Regulations.
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....Classification of supply - contract with SPG Prints Austria GMBH (SPA) to provide particular services to customers of SPA in India, as per SPA’s instruction - individual supply or composite supply of service? - The applicant satisfies all the three conditions, of Composite supply hence the applicant services get covered under the definition of “composite supply”. - AAR....