Medha Servo Drives Private Limited ., In re

Date: June 21, 2022

Court: Appellate Authority for Advance Ruling
Bench: Telangana
Type: Advance Ruling
Judge(s)/Member(s): Neetu Prasad, Sibanagakumari
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Subject Matter

Supply of micro processor controlled IGT based 3 phase propulsion system and equipment is a Mixed Supply. AAR ruling upheld.

Mixed Supply

Summary

Price break up doesn’t necessarily imply that the items are being supplied separately for separate prices. Here, though the supplies are capable of being made individually, the essential concomitant of the present agreement is that they should…

1. In terms of Section 102 of the Telangana Goods & Service Tax Act, 2017(“ the Act”, in short), this Order may be amended by the Appellate Authority so as to rectify any error apparent on the face of the record, if such error is noticed by the appellate authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the applicant wi…

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