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Activities comprises of two or more individual supplies of goods or services, cannot be held as “Composite Supply”.

Shanti Prime Publication Pvt. Ltd.

Classification of Supply — In the instant case, appellant is not satisfied with the Ruling related to ‘Equipment Parts Supply and Service Agreement’ as Mixed Supply for the reasons stated in the Grounds of Appeal. They have requested that the activities performed under this Agreement should also be held as the Composite Supply.

The Appellant reiterates that all the essential ingredients of the definition of ‘Composite Supply’ are satisfied under Agreement-2.

the activities performed under the impugned Agreement, though comprises of two or more individual supplies of goods or services, cannot be held as “Composite Supply”. Consequently, such activities will fall under the category of ‘Mixed Supply’ as per definition of Mixed Supply, under Section 2(74) of CGST Act, 2017.

Held that—We uphold the Advance Ruling in respect of activities performed by the Appellant under ‘Equipment Parts Supply and Services Agreement’ (Agreement-2), which has been held as “Mixed Supply”. — Sandvik Asia Pvt. Ltd., In Re… [2019] 10 TAXLOK.COM 085 (AAAR-Rajasthan)