Public Notice No. 69

SGST Advance Ruling Authority

GST – West Bengal AAR - Composite Supply, Property Management Services, Facility management, Supply of pipeline gas - Applicant maintenance service provider to the apartment owners of Residential Project - Whether the supply of cooking gas through pipeline from the gas banks installed at the project premises shall be classified as supply of goods or supply of services – when the applicant issues invoices towards Common Area Maintenance, whether supply of cooking gas can be treated as a separate supply being supply of goods or it can be considered as a composite supply comprising supply of goods and supply of services both – HELD - the applicant is providing facility and property management services to each and every apartment owner of the project. This service includes maintenance and repair services related to supply of cooking gas through pipeline and is also applicable to the apartment owner who is not availing the pipeline gas supply - supply of cooking gas through pipeline is inextricably linked with facility and property management services as provided by the applicant - despite of issuance of separate invoices as ‘Gas Charges Bill” for consumption of gas, supply of gas through pipeline is naturally bundled with facility and property management services and are supplied in conjunction with each other - The instant supply is Composite supply as defined under clause (30) of section 2 of the CGST Act where the principal supply is facility and management services

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