Does installation service where usage of a chemical is essential, qualify as composite supply?
Last updated: 23 April 2021
Court :
Gujrat AAR
Brief :
The applicant M/s. Trellborg Marine Systems pvt.ltd., 1702-1709, 17thfloor, B-Block, West Gate, YMCA club, S.G.Highway, Ahmedabad-380015 is engaged in the business of trading of products like fixtures, buoys, bollards,frontal frames and fascia pads which are made mainly from iron and steel,barring fascia pads which are made from plastics and these products are primarily used at port/jetty as support infrastructure.
Citation :
ADVANCE RULING NO. GUJ/GAAR/R/14/2021
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