AAAR : Upholds AAR, affirms 'equipment supply & replacement' as 'mixed supply'

Rajasthan AAAR upholds AAR order classifying activities performed by the appellant under ‘Equipment Parts Supply and Services Agreement’ as “Mixed Supply” as defined u/s 2(74) of the CGST Act, 2017; Notes that appellant was providing services to its clients under 2 agreements – ‘Comprehensive Maintenance Agreement’ [which was classified as ‘Composite Supply’ by AAR and undisputed by appellant] and ‘Equipment Parts Supply and Service Agreement’ [which was...