GST Classification Overturned: Bangalore Metro Rail Supplies Now Treated as Independent Goods and Services, Not Composite Supply.

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....Classification of supply - contract with M/s BMRCL for supply of 150 numbers of Standard Gauge Intermediate Cars which are to be integrated into the existing 3-car trains of Bangalore Metro Rail Project Phase I - Ruling given by the AAR in KAR ADRG 20/2021 dated 6th April 2021 with regard to composite supply set aside - the supplies made by Cost Centres C, D, E and G to M/s BMRCL are to be considered as independent supplies of goods and services as indicated in the Table below and rate of GST as applicable to the supply of goods and supply of service will apply - AAAR....