Cummins India Limited., In re
Date: December 19, 2018
Subject Matter
Supply of maintenance service (AMC) is a composite supply where the principal supply is service and the supply of goods is incidental to such supply of service.
Summary
As per terms of the AMC agreement between the customer and the Applicant, the Applicant is responsible to upkeep the engines in good working condition by undertaking regular maintenance. In order to provide immediate services to the customer and to k…
The present application has been filed under section 97 of the Central Goods and Services Tax Act, and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by Cummins India Limited, the applicant, seeking an advance ruling in respect of the follow on issue. Determination of GST liability by deciding principal supply…