PES Engineers Private Limited ., In re
Date: April 12, 2023
Subject Matter
Issuing separate invoices for different tasks, despite being mentioned in a single contract agreement, cannot be considered a 'composite supply'
Summary
The case law pertains to a case where there are two separate contracts mentioned in a single bidding document, involving supply of goods and services, respectively. The issue discussed is whether both the contracts have to be treated as separate tran…
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, TELANGANA 1. M/s. PES Engineers Private Limited Hyderabad, 1 st floor, Pancom chambers, 6-3-1090/1/A, Somajiguda, Hyderabad-500082, Telangana (36AABCP4220B1Z3) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provis…