(a)- Whether Supply of Comprehensive annual maintenance service which may also involve incidental supply of spare parts / goods should be classified as a composite supply or mixed supply?
(b)- In case the said contract is considered as composite supply, what is the principal supply between goods or services?
(c)- In case goods are considered as principal supply, how the taxability should be determined considering the following:
i- The contract would entail supply of various goods falling under different tax brackets.
ii- These goods would be supplied on a need basis as and when required at different points of time.
iii- There is no fixed value ascribed for goods in the contract considering these goods would be supplied depending upon condition of the locomotive at the time of maintenance.
(d)- In case services are considered as principal supply, what tax rate should be applicable?
(e)-In case of the said contract, what is the relevant place of supply and type of tax which needs to be discharged (i.e. CGST & SGST or IGST)?