The West Bengal Authority of Advance Ruling (AAR) ruled that the supply of cooking gas through pipelines from gas banks is a Composite Supply. The applicant, Masterly Kolkata Facility Maintenance Pvt Ltd is a service provider engaged in rendering maintenance services to the owner of the apartments of “Emami City”, a residential cum commercial area. The said project has been developed with a facility of supply of cooking gas through pipeline from gas banks installed at different places in the project premises.
The applicant has sought the advance ruling on the issue of whether the supply of cooking gas as provided by the applicant should be classified as a supply of goods or a supply of services in the given circumstances. The coram of members Brajesh Kumar Singh and Joyjit Banik observed that 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 the supply of cooking gas through the pipeline and is also applicable to the apartment owner who is not availing of the pipeline gas supply. So, when an apartment owner intends to get a supply of cooking gas through a pipeline, she/he will be provided the same along with the services for which she/he has already been paying to the applicant. So, the supply of cooking gas through the pipeline is inextricably linked with facility and property management services as provided by the applicant.