Alok Bhanuka., In re

Date: March 26, 2019

Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Judge(s)/Member(s): SYDNEY D' SILVA AND PARTHA SARATHI DEY
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Subject Matter

Repairing and servicing of transformers owned by another person is not Job Work but a Composite Supply

Composite Supply

Summary

The Applicant is stated to be engaged in repairing and servicing of transformers owned by WBSEDCL. He seeks a ruling on whether the said repair/servicing is job work as defined under section 2(68) of the GST Act, and whether it is composite or mixed…

1.  Admissibility of the Application. 1.1 The Applicant is stated to be engaged in repairing and servicing of transformers owned by WBSEDCL. He seeks a ruling on whether the said repair/servicing is job work as defined under section 2(68) of the GST Act, and whether it is composite or mixed supply. If it is composite supply, the Applicant wants to know what should be the principal supply and…

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