AAAR: Supply of UPS along-with related services by 2 taxable persons not ‘composite supply’

Maharashtra AAAR sets aside AAR, holds that supply of UPS systems as well as services like erection, commission, testing, installation etc. of the UPS system by the Appellant to Delhi Metro Railway Corporation is not composite supply as per section 2(30) and 2(90); Notes that supply of the UPS system is made by the Maharashtra unit of the Appellant, while the supply of services like erection, commission, installation, testing etc. is undertaken by the Delhi branch of the asse...