Classification of service— In the instant case, the first and foremost issue involved in this appeal is whether the bundle of services to be provided by the appellant for a single consolidated price would amount to provision of ‘Composite Supply’ or ‘Mixed Supply’ under the provisions of the CGST Act, 2017 and GGST Act, 2017.

The advance ruling authority was of the opinion that without any agreement or any other relevant documents having been provided by the applicant, it would not be possible to give a decision in this matter.

The very purpose for creating the Authority for Advance Ruling is to help the applicant in planning his activities and bringing in certainty in determining tax liabilities. So, there is nothing wrong if any the applicant seeks Advance Ruling by describing his activities in detail before signing an Agreement. It is open for the Advance Ruling Authority to seek more details, clarification or supporting documents from the applicant. In this case, the appellant has described the nature of services to be provided by them and in this appeal proceedings submitted a Draft Agreement.

it is clear that the appellant intends to provide bundle of services in conjunction with each other for a single rate i.e. per container rate. The rate would vary depending upon the locations and price of diesel. However, it is not the case that the appellant would charge separately for different constituent services included in the bundle.

Held that— The mixed supply intended to be provided by the appellant would be classifiable under HSN / Service Code (Tariff) 996719 with description as ‘Other cargo and baggage handling services’, which attracts 18% rate.

Input Tax Credit on inputs, input services and capital goods cannot be denied merely on the ground that one of the constituent service of the mixed supply attracts Nil rate of tax if provided separately.