2026-VIL-139-AAR
  1. Home
  2. 2026-VIL-139-AAR

SGST Advance Ruling Authority

GST – Tamil Nadu AAR - Classification of Services - Composite Supply or not - Applicant engaged in upkeep and maintenance of Tamil Nadu Urban Habitat Development Board Housing Units under contract with Greater Chennai Corporation - Applicant claimed services constitute composite supply of goods and services entitled to nil rate of GST under Serial No. 3A of Notification No. 12/2017-Central Tax (Rate) – Applicable classification of upkeep and maintenance services and whether services qualify for composite supply exemption - HELD - Services of upkeep and maintenance of housing units encompassing sweeping, cleaning and garbage removal are appropriately classifiable under SAC 999423- General Waste collection services residential, which is specific and pertinent to nature of services undertaken rather than residuary heading. Services do not qualify for exemption under Serial No. 3A of Notification 12/2017-Central Tax (Rate) as requirement of composite supply is not satisfied - Composite supply requires supply made to recipient consisting of two or more taxable supplies of goods or services naturally bundled together in ordinary course of business with one principal supply. In present case no transfer of ownership or possession of any goods to Greater Chennai Corporation occurs. The consumables are merely specified for deployment and maintenance requirements and are only used for work performance, not supplied as goods to recipient. By applicant's own admission consumables and welfare kits have no transfer of ownership and are left as such after contract expiry. Condition in notification relating to value of goods not exceeding 25% of composite supply cannot be invoked when there is no composite supply at all - All conditions for exemption must be cumulatively satisfied. Since fundamental requirement of composite supply is not met, exemption eligibility cannot be sustained regardless of whether other conditions are satisfied - Services classified under SAC 999423 General Waste collection services residential. Applicant not eligible for exemption under Serial No. 3A of Notification 12/2017-Central Tax (Rate) as amended – Ordered accordingly
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GST Critical issues: ITC on...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?