Tag Archives: CASE NO. 04 OF 2019

Repair & servicing of Transformer is a composite supply and not job work : AAR

By | March 28, 2019

Repairing and servicing of transformers owned by another person is not job work as defined under section 2(68) of the GST Act. It is composite supply unless the contract specifies that the goods and services are to be separately charged. The principal supply is the service of repair of transformers classifiable under SAC 998719  and… Read More »