AAR: Repairing services rendered to customer alongwith supply of spare parts/accessories not composite supply

Kerala AAR holds that applicant's activity of rendering repairing services for boats/vessels along-with supply of spares and accessories cannot be considered as a composite supply; Notes that supply of spare parts/accessories and repair service are distinct and separately identifiable supplies for which the rates are quoted differently; Notes that works orders are also issued separately specifying the spares/accessories to be supplied and the services to be supplied and the r...