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VISTA MARINE AND HYDRAULICS
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

B.G.KRISHNAN
B.S.THYAGARAJABABU
Pet. Counsel
Na
Res. Counsel
Na

Petitioner / Applicant

VISTA MARINE AND HYDRAULICS
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Sep 16, 2019
Order No.

KER/58/2019

Citation

2019(9) TAXREPLY 934
Original Order
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ORDER

The applicant is engaged in the business of rendering repairing service of boats /vessels along with supply of spare parts and accessories, The applicant has entered into a Repair Rate Contract with customer, Naval Ship Repair Yard, Southern Naval Command, Indian Navy, Kochi, to provide service, viz,, repairing of boats as per the rate mentioned in Repair Rate Contract. On the basis of such contract, necessary spare parts / accessories and repair service are provided by the applicant. Applicant requested advance ruling on the following: Whether the supply of spare parts / accessories and repair service can be considered as composite supply wherein the principal supply is repair service and hence the rate of tax for all the supplies, consisting of spare parts / accessories and repair service, be taken as 18% ? The authorized representative was heard. It has been pointed out that the applicant being an authorized dealer of Volvo Penta, a division of Volvo Group India (P) Ltd, ....

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