Alok Bhanuka., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- March 26, 2019
- Type:
- Advance Ruling
- Members:
- SYDNEY D' SILVA AND PARTHA SARATHI DEY
Subject
Repairing and servicing of transformers owned by another person is not Job Work but a 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…
Judgement
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…