AAR : Contract packing of tea bags a ‘composite supply’, taxable at 5%

West Bengal AAR holds that Services provided by way of packing of tea bags under a contract is a ‘composite supply’ where service of manufacturing tea bags from physical inputs owned by HUL is the principal supply; Observes that, HUL procures, transport and delivers all raw materials, packing materials, etc., ownership of which rests with HUL and applicant has no liberty to apply same for any other purpose other than processing and packing of HUL’s products; Notes that ...