Repair services carried out under an agreement, by the Assessee engaged in sale of motor vehicles parts and accessories, to fulfill the warranty obligation, which also involved supply of parts could be classified as a composite supply of services under Section 2(30) of the Central Goods and Services Tax Act, 2017 (“CGST Act”), where the principal supply is services and the supply of parts is incidental to such supply of services.
Source: a2ztaxcorp.com
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