{"id":74298,"date":"2025-11-03T08:13:54","date_gmt":"2025-11-03T02:43:54","guid":{"rendered":""},"modified":"2025-11-03T08:13:54","modified_gmt":"2025-11-03T02:43:54","slug":"flow-meter-maintenance-is-a-separate-taxable-service-not-a-composite-supply-under-section-2-30-cgst-act","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74298","title":{"rendered":"Flow meter maintenance is a separate taxable service, not a composite supply under Section 2(30) CGST Act"},"content":{"rendered":"<p>Flow meter maintenance is a separate taxable service, not a composite supply under Section 2(30) CGST Act<br \/>Case-Laws<br \/>GST<br \/>AAR held that maintenance charges for flow meters installed at the end-user&#39;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 <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=93831\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Flow meter maintenance is a separate taxable service, not a composite supply under Section 2(30) CGST ActCase-LawsGSTAAR held that maintenance charges for flow meters installed at the end-user&#8217;s premises do not constitute a composite supply under Section <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74298","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74298","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74298"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74298\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74298"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74298"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74298"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}