Sandvik Asia Pvt. Ltd ., In re
Date: March 18, 2019
Subject Matter
Supply under 'Equipment Parts Supply and Services Agreement' is a mixed supply. AAR ruling upheld.
Summary
1. The Appellant provides the maintenance services through two separate Agreements (referred to as Agreement-i e. ‘Comprehensive Maintenance Agreement’ and Agreement-2 i.e. ‘Equipment Parts Supply and Service…
At the outset, we would like to make it clear that provisions of both the Central GST Act, 2017 and Rajasthan GST Act, 2017 are same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central GST Act would also mean a reference to the same provisions under Rajasthan GST Act. 2. The present appeal has been filed under Se…