AAAR: Repair & maintenance service of VOLVO vehicles for Indian customers during warranty period a ‘composite supply’, sets-aside AAR

Karnataka AAAR sets-aside AAR order, holds that the repair and servicing of Volvo vehicles for Indian customers during the warranty period is an activity amounting to a composite supply of goods and services for Volvo Sweden with the principal supply being a supply of service;  Notes the nature of transaction that Volvo vehicle sold by the appellant is covered by the Volvo Truck International Warranty guidelines who is required to provide the sales, repair & maintena...