Vista Marine and Hydraulics ., In re
Date: September 16, 2019
Subject Matter
Supply of spares parts and repair service for which the rates are quoted differently and work orders are issued separately can’t be considered as a composite supply
Summary
Whether the supply of spare parts / accessories and repair service can be considered as composite supply wherein the principal supply is repair service and hence the rate of tax for all the supplies, consisting of spare parts / accessories and repair…
The applicant is engaged in the business of rendering repairing service of boats /vessels along with supply of spare parts and accessories, The applicant has entered into a Repair Rate Contract with customer, Naval Ship Repair Yard, Southern Naval Command, Indian Navy, Kochi, to provide service, viz,, repairing of boats as per the rate mentioned in Repair Rate Contract. On the basis of such contra…