Cartus India Private Limited ., In re
Date: February 9, 2019
Court: Appellate Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): D P Nagendra Kumar, M S Srikar
Subject Matter
Relocation Management Service would constitute a mixed supply
Summary
Q) Whether the gamut of services collectively referred to as ‘Relocation Management Service’ provided by the Applicant, would constitute as a composite supply or a mixed supply for the purpose of taxability under GST? The a la…
The package of bundled services supplied by the appellant for a single price in terms of the RSA and SOW, is a mixed supply in terms of Section 2(74) of the CGST Act, 2017 and the taxability of the mixed supply will be determined in terms of Section 8 (b) of the said Act. The ‘a la carte’ services provided by the appellant, relating to employee relocation is neither a composite supply…