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The ‘a la carte’ services provided by the appellant, relating to employee relocation is neither a composite supply nor a mixed supply

Classification of supply — The issue to be decided in this appeal is whether the various services collectively referred to as “Relocation Management Service” provided by the Appellant would constitute a composite supply or mixed supply for the purpose of taxability under GST. Held that— We modify the Advance Ruling Order as follows: The package of bundled services supplied by the appellant for a single price in terms of the RSA and SOW, is a mixed supply in terms of Section 2(74) of the CGST Act, 2017 and the taxability of the mixed supply will be determined in terms of Section 8 (b) of the said Act. The ‘a la carte’ services provided by the appellant, relating to employee relocation is neither a composite supply nor a mixed supply in view of our discussions above. The observations made by the Lower Authority in the impugned order to the effect that the service provided by the appellant is covered under the definition of “intermediary’ is expunged as being beyond the mandate of the Authority in the instant case.— Cartus India Private Ltd., In Re… [2020] 21 TAXLOK.COM 151 (AAAR-Karnataka)

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