AAR : Retro-fitment of Twin Pipe Air Brake System on Railway Wagons constitutes ‘composite supply’, taxable at 5%

West Bengal AAR holds that contract for retro-fitment of Twin Pipe Air Brake System on Railway Wagons constitutes “composite supply“ where Twin Pipe Air Brake System is the Principal Supply; Elucidates that the contract for Retro-fitment of twin pipe air brake system involves supply of goods, the air brake system and supply of service for fabrication and assembling of the air brake system on the wagons, the term “retro-fitment” indicates the wagons that have otherwise...