The supply of cooking gas through pipeline from the gas banks installed at the project premises shall be classified as supply of services.
Classification of service— In the instant case, applicant is stated to be a service provider engaged in rendering maintenance services to the owner of the apartments of “Emami City”, a residential cum commercial area.
The question on which the advance ruling is sought is as follows—
(i) Whether supply of cooking gas as provided by the applicant should be classified as supply of goods or supply of services in the given circumstances?
The issue involved in the instant case, is to decide whether the supply of cooking gas through pipeline from the gas banks installed at the project premises shall be classified as supply of goods or supply of services.
In the instant case, the applicant is providing facility and property management services to each and every apartment owner of the project. This service includes maintenance and repair services related to supply of cooking gas through pipeline and is also applicable to the apartment owner who is not availing the pipeline gas supply. So, when an apartment owner intends to get supply of cooking gas through pipeline, she/he will be provided the same along with the services for which she/he has already been paying to the applicant. So, supply of cooking gas through pipeline is inextricably linked with facility and property management services as provided by the applicant.
in spite of issuance of separate invoices as ‘GAS CHARGES BILL” for consumption of gas, supply of gas through pipeline is found to be naturally bundled with facility and property management services and are supplied in conjunction with each other. The instant supply, therefore, shall be treated as ‘composite supply’ as defined under clause (30) of section 2 of the GST Act where the principal supply is facility and management services.
Held that— In the given circumstances, supply of cooking gas as provided by the applicant shall be classified as supply of services.
The supply of cooking gas through pipeline from the gas banks installed at the project premises shall be classified as supply of services.
Classification of service— In the instant case, applicant is stated to be a service provider engaged in rendering maintenance services to the owner of the apartments of “Emami City”, a residential cum commercial area.
The question on which the advance ruling is sought is as follows—
(i) Whether supply of cooking gas as provided by the applicant should be classified as supply of goods or supply of services in the given circumstances?
The issue involved in the instant case, is to decide whether the supply of cooking gas through pipeline from the gas banks installed at the project premises shall be classified as supply of goods or supply of services.
In the instant case, the applicant is providing facility and property management services to each and every apartment owner of the project. This service includes maintenance and repair services related to supply of cooking gas through pipeline and is also applicable to the apartment owner who is not availing the pipeline gas supply. So, when an apartment owner intends to get supply of cooking gas through pipeline, she/he will be provided the same along with the services for which she/he has already been paying to the applicant. So, supply of cooking gas through pipeline is inextricably linked with facility and property management services as provided by the applicant.
in spite of issuance of separate invoices as ‘GAS CHARGES BILL” for consumption of gas, supply of gas through pipeline is found to be naturally bundled with facility and property management services and are supplied in conjunction with each other. The instant supply, therefore, shall be treated as ‘composite supply’ as defined under clause (30) of section 2 of the GST Act where the principal supply is facility and management services.
Held that— In the given circumstances, supply of cooking gas as provided by the applicant shall be classified as supply of services.