Bonding Carbon Strips to Synchronizer Cores is Job Work Service, Not Composite Supply, per AAR Clarification.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Classification of supply - composite supply or not - job-work - Bonding of imported Carbon friction strips to Synchronizer core received from customers - The AAR ruled that the activity of bonding imported carbon friction strips to Synchronizer cores constitutes a supply of job work services under SAC 9988. - The applicant's activity primarily falls within the definition of "job work" as per Section 2(68) of the CGST Act, 2017. - The concept of composite supply does not apply to the applicant's activity, as it involves the provision of job work services rather than separate supplies of goods.....