Aditya Birla Nuvo Limited ., In re
Date: March 4, 2019
Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Subject Matter
Ex works plus freight and insurance to be treated as composite supplies
Summary
Question 1 : Whether the Ex works plus freight and insurance to be treated as composite supplies ? Answer: Yes, supply of principal goods/services along with freight and insurance is a composite supply as defined under section 2(30) of the Cent…
2 The Applicant M/s. Aditya Birla Nuvo Limited has question on Charging of GST on Freight and Insurance. 2.1 The applicant thereafter, vide letter dtd. 05.04.18, specifically mentioned their queries as under: a) Whether the Ex works plus freight and insurance to be treated as composite supplies b) Whether showing and charging freight and insurance portion separately in invoice would attract GST. c…