Cartus India Private Ltd.

The appellate authority has modified  the Advance Ruling Order No KAR/ADRG 92/2019 dated 27th Sept 2019 as follows:
The package of bundled services supplied by the appellant for a single price in terms of the RSA and SOW, is a mixed supply in terms of Section 2(74) of the CGST Act, 2017 and the tax ability of the mixed supply will be determined in terms of Section 8 (b) of the said Act.
The ‘a la carte’ services provided by the appellant, relating to employee relocation is neither a composite supply nor a mixed supply in view of our discussions above. 
The observations made by the Lower Authority in the impugned order to the effect that the service provided by the appellant is covered under the definition of “intermediary’ is expunged as being beyond the mandate of the Authority in the instant case.We make it clear that the above ruling is based on and limited to the activity carried out by the appellant under the RSA and the SOW referred in this order.