Court :
AAR, Telangana
Brief :
The AAR, Telangana in the case of M/s. PES Engineers Pvt. Ltd. [TSAAR Order No. 09/2023 dated April 13, 2023] held that where parties entered into 2 distinct and separate agreements, one for supply of goods and another for works contract services in such case both agreements will be considered as separate supplies and not a composite supply. Accordingly, if any advance is received for supply of goods, that will be taxed as per Section 12(2)(a) of the Central Goods and Services Tax Act, 2017 ("the CGST Act").
Citation :
TSAAR Order No. 09/2023 dated April 13, 2023
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