Classification of Supply — The applicant entered into a Repair Rate Contract with customer, Naval Ship Repair Yard, Southern Naval Command, Indian Navy, Kochi. On the basis of such contract, necessary spare parts/ accessories and repair service are provided by the applicant. Applicant sought advance ruling on the question whether the supply of spare parts / accessories and repair service can be considered as composite supply wherein the principal supply is repair service and hence the rate of tax for all the supplies, consisting of spare parts / accessories and repair service, be taken as 18% ? The Authority ruled out that where a supply involves supply of both goods and services and the value of such goods and services supplied are shown separately, the goods and services would be liable to tax at the rates as applicable to such goods and services separately. — Vista Marine and Hydraulics, In Re… [2019] 16 TAXLOK.COM 173 (AAR-Kerala)