The Hon’ble AAR, Kerala in M/s Vista Marine and Hydraulics in Advance Ruling No. KER/58/2019 decided on September 16, 2019, has held that the activity of rendering repairing services for boats/vessels along-with supply of spares and accessories cannot be considered as a composite supply as the supply of spare parts/accessories and repair service are distinct and separately identifiable supplies for which the rates are quoted differently.
Source: a2ztaxcorp.com
