Applicant's Services to Agriculture Not Composite Supply Under GST; No Joint Venture with Shell per Section 2(30.
Case-Laws
GST
Supply of support services to agriculture, forestry, fishing, animal husbandry by applicant is not a composite supply under GST law. Applicant makes distinct supplies to Shell and farmers, not a single supply to one recipient. Supplies to Shell and farmers cannot be clubbed as composite supply per Section 2(30) of CGST/SGST Acts. Applicant obtains carbon credit
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