14-C of Cartus India Private Ltd.
GST AAAR14-C
Case brief
from the order text
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Cartus India Private Ltd. · The appellate…
Case summary
From the record, as published by the registry
Recorded against
The appellate authority has modified the Advance Ruling Order No KAR/ADRG 92/2019 dated 27th Sept 2019 as follows: The package of bundled services supplied by the appellant for a single price in terms of the RSA and SOW, is a mixed supply in terms of Section 2(74) of the CGST Act, 2017 and the tax ability of the mixed supply will be determined in terms of Section 8 (b) of the said Act. The ‘a la carte’ services provided by the appellant, relating to employee relocation is neither a composite supply nor a mixed supply in view of our discussions above. The observation
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