Services not naturally bundled can never be termed as ‘composite supply’: AAAR in Tamil Nadu

In a significant ruling, the Appellate Authority for Advance Rulings (AAAR) clarified that services not naturally bundled cannot be considered composite supplies. The case involved the Tamil Nadu Generation and Distribution Corporation Limited, which sought to classify certain services under GST. This decision reinforces the need for clear definitions of service categories in taxation and encourages service providers to structure their offerings transparently to comply with GST regulations.