Nature of activity determines the GST rate, separately identifiable cost center activities cannot be termed as composite supplies
Last updated: 19 September 2022
Court :
AAR, Karnataka
Brief :
The AAR, Karnataka in the matter of In Re: M/S. Hyundai Rotem Company [Advance Ruling No.- KAR ADRG 26/2022 dated August 12, 2022] held that the supplies made by all the Cost Centersof Delhi Metro Rail Corporation ("DMRC") are not to be considered as a 'composite supply'.
Citation :
dvance Ruling No.- KAR ADRG 26/2022 dated August 12, 2022
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Bimal Jain
Published in GST
Views : 385
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