M/s Cummins India Limited

Question 1: - Whether arrangement for overhaul and repair of engines are “composite supply”?
Question 2: -  Whether “principal supply” in overhaul and repair of engines is ‘services’?
Question 3: -  And resultantly, whether the rate of tax (GST) for all supplies (consisting of parts/ sub-assemblies and repair services) is 18%?

States/UT
Order No. & Date
GST-ARA-17/2020-21/B-86 Mumbai Dated 21.06.2022
Order date
21-06-22
Category
97(2)(e) & (g)
Year