Case LawAdvance Ruling No. RAJ/AAR/2018-19/21
Sandvik Asia Pvt. Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- October 12, 2018
- Type:
- Advance Ruling
Subject
Supply under 'Equipment Parts Supply and Services Agreement' is a mixed supply
ClassificationMixed SupplyComposite SupplyPrincipal Supply
Summary
Q1. Whether on facts and circumstances of the case, the maintenance services rendered on customers’ equipment under the two agreements i.e. comprehensive maintenance services agreement and supply of parts and services agreement which also inclu…
Judgement
The Issue raised by M/s Sandvik Asia Pvt. Ltd. {hereinafter the applicant} is fit to pronounce advance ruling as it falls under ambit of the Section 97(2)(a)(e) and it is given as under:- a. Classification of any goods or services or both; e. Determination of the liability to pay tax on any goods or services or both; Further, the applicant being a registered person, GSTIN is 08AACCS6638K1ZX, as pe…