United Kingdom Children’s activity boxes – Single standard rated supply or mixed separate supplies? 21 January 2020
India Building completion and finishing services are single (composite) service, subject to 18% GST 20 January 2020
United Kingdom VAT rate for activity boxes for children (magazine and craft activities) – composite supply? 17 January 2020
India Printing of content given by customers on banners & supply of such printed material is ‘composite supply’ of services 08 January 2020
United Kingdom Snow Factor: decanting ski instruction into a NFP entity was abusive – FTT 18 November 2019
India Supply of repair services along with spare parts/ accessories is taxable at separate rates of GST: AAR 08 November 2019
India No GST on medicines, implants, etc., used in medical treatment being ‘Composite Supply’ of healthcare services 28 October 2019
European UnionPortugal ECJ C-581/19 (Frenetikexito) – Questions – Absorption: dietary advice exempt, or ancillary to physical exercise? 28 October 2019
India Contract for supply, erection, installation & testing of UPS system is a composite supply, taxed @ 18% GST 14 October 2019
India Supply of goods/services along with freight and insurance is a ‘composite supply’ under GST 30 August 2019
India Manufacture and transportation of nutritious weaning food to children is composite supply, taxed @ 5% GST 28 August 2019
India Supply, design, testing, etc., of solar energy based water pumping systems are both supply of goods & services in GST 27 August 2019
Spain Spanish General Directorate of Taxes issues ruling containing guidance on insurance and car rental as independent or ancillary services 01 August 2019
India Conference and exhibition services provided to delegates/exhibitors taxable as ‘composite supply’ with 18% GST 19 July 2019
India Air conditioner supplied with installation, testing & commissioning services under a contract is ‘composite supply’ 17 July 2019
India Supply of goods or services for setting up of telecom network infrastructure is a composite supply of works contract 22 June 2019
India Restaurant & sweetshop operated from same premises are not ‘Composite Supplies’ of restaurant services 09 June 2019
India No GST on medicines supplied to patients admitted for day procedure, being a ‘composite supply’ of health care service 17 May 2019
Netherlands The use of the Wi-Fi does not have any functional connection with the use of a holiday accommodation and is therefore not absorbed in its VAT treatment 15 April 2019
India Utility charges collected by the lessor on actual basis constitute ‘Composite Supply’, GST leviable 06 April 2019
European Union Sale and leaseback treated as a composite transaction for input VAT recovery purposes 04 April 2019
India Supply of medicines & allied items to in-patients by hospital is composite supply 18 March 2019
France Clarifications regarding the VAT rate for composite supplies of TV and online media subscriptions 24 December 2018
France VAT rate for composite supplies of TV and online media subscriptions – clarifications issued 12 December 2018