Repair services provided to fulfil warranty obligation involving supply of parts to be classified as composite supply of services
Last updated: 26 April 2021
Court :
AAR, Uttar Pradesh
Brief :
The AAR, Uttar Pradesh in the matter of Premier Car Sales Ltd. [Order No. 29 dated 11, March, 2019] has held that, repair services carried out under an agreement, by the Assessee engaged in sale of motor vehicles parts and accessories, to fulfill the warranty obligation, which also involved supply of parts could be classified as a composite supply of services under Section 2(30) of the Central Goods and Services Tax Act, 2017 ('CGST Act'), where the principal supply is services and the supply of parts is incidental to such supply of services.
Citation :
Premier Car Sales Ltd. [Order No. 29 dated 11, March, 2019]
You have reached daily limit of 2 Free Judgements. To view this or other Judgements please subscribe to CCI PRO :
Stay updated! Stay ads free
Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.
CCI PRO annual subscription :
Original Price : INR 2999/-
Offer Price : INR 1999/-
Duration : 1 year
(Prices Inclusive of GST)
Know More
Note: If you are a PRO member already, please click here to login (for ad free experience)
Bimal Jain
Published in GST
Views : 272
Comments
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
