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Principal supply shall be of services where goods & services both are supplied under AMC contracts

March 11, 2019[2019] 103 124 (AAR - MAHARASHTRA)

GST: Where applicant is engaged in business of manufacturing diesel and natural gas engines which are supplied to end customers and it also provides after sales services to customers, which include supply of spare parts, maintenance services, rebuilding of engines and batteries, principal supply in instant case between applicant and customer is one of supply of services

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