Flow meter maintenance is a separate taxable service, not a composite supply under Section 2(30) CGST Act
Case-Laws
GST
AAR held that maintenance charges for flow meters installed at the end-user's premises do not constitute a composite supply under Section 2(30) of the CGST Act and therefore cannot assume the tax character of the principal supply of recycled water. The meter maintenance is a distinct, standalone supply of service, not incidental or naturally bundled with the supply of
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