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Composite Supply
Milling Services for PDS Flour Exempt from GST as Goods Component Stays Below 25% Threshold: AAR [Read Order]
March 5, 2025
Dip Pots with KFC Takeaway Meals part of Single Standard Rated Supply, rules First-tier Tribunal Tax Chamber UK in VAT Case [Read Judgment]
June 12, 2024
Electricity Supply Bundled with Property Rent or Maintenance Treated as Composite Supply, CBIC Clarifies [Read Circular]
November 1, 2023
Supply of Food or Beverages in Cinema Hall is taxable as ‘Restaurant Service’; 5% GST applicable: CBIC clarifies [Read Circular]
August 3, 2023
Activities of Milling of Wheat into Wheat flour, along with Fortification and Supply is Composite Supply: AAR [Read Order]
July 5, 2023
Supply of Medicines and Other Procedures during Treatment of Inpatients Admitted to the Hospital is considered a Composite Supply: AAR [Read Order]
June 12, 2023
Sale of LPG, Collection of Take or Pay Charges for not Lifting Minimum Assured Quantity and Rental Charges for Supplier Gas System Installed at Customer Premises not Composite Supply: AAR
May 26, 2023
Supply of Ice Cream from Outlets Not “Restaurant Services”: AAR [Read Order]
March 7, 2023
Construction of infrastructure other than Railway Lines is not Composite Supply to Works Contract, attracts 18% GST: AAR [Read Order]
January 6, 2023
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