Authority for Advance Ruling -— Taxability on Repairs and Replacement Services – The applicant engaged in the business of providing repairs and replacement services of computer monitors and monitor parts. The applicant sought an Advance Ruling as to (i) whether the supply of repairing and replacement service would be classified as composite supply as defined under section 2(30) of the Act, 20I7, wherein the principal supply is the supply of repair services while the goods such as parts of monitor and monitor units used for providing such repair and replacement services are being naturally bundled in the ordinary course of business; (ii) whether the said supply, if classified as composite supply, would be classified as “supply of Services” under GST; (iii) whether registration would be required under Section 22 and, Section 25 of Act, 2017 for the use of warehouses of ASP (the sub-contractor).
Held that:- The Hon’ble Authority for Advance Ruling dismissed the application as the Applicant did not furnish the documents and submitted a written letter dated 20.05.2019, requesting withdrawal of the application for Advance Ruling, since the company has opted to drop the proposed business model.—Foxteq Services India Private Limited, In Re… [2019] 12 TAXLOK.COM 098 (AAR-Tamil Nadu)