Premier Car Sales Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Uttar Pradesh
- Date:
- March 11, 2019
- Type:
- Advance Ruling
- Members:
- Vivek Jain, Sanjay Pathak
Subject
‘Repair services’ carried out to fulfill the warranty obligation which also involves ‘supply of parts’ can be classified as a `composite supply of services’
Summary
(Q1)- Whether repair services carried out by the Applicant under the Dealership Agreement with HMIL, to fulfill the warranty obligation of HMIL which also involves supply of parts should be classified as a composite supply of services under Section 2…
Judgement
1) M/s Premier Car Sales Ltd., 09 Premier Building, Shahnajaf Building, Hazratganj, Lucknow, Uttar Pradesh, 226001 (here in after called the applicant/PCSL) is a registered assessee under GST having GSTN: 09AABCP5806H1ZE. 2) The Applicant is engaged in the sale of motor vehicle parts and accessories. The Applicant has entered into an agreement with Hyundai Motors India Limited (“HMIL&…