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Home
Top Stories
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Interviews
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International Taxation
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Composite Supply
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
Welding of Railway Tracks with labour services is ‘Composite Supply’, attracts 18% GST: AAR [Read Order]
January 5, 2023
Sale of Residential Apartments to Buyers does not include Parking Space in Composite Supply, subject to 18% GST: AAR [Read Order]
January 3, 2023
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