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Which of the following composite supplies is treated as supply of services per Schedule II?
AHotel meal with room booking
BSale of refrigerator with installation
CWorks contract
DSoftware CD with manual
Answer & Solution
Correct answer: C. Works contract
1. Schedule II para 6 deems certain composite supplies as supply of services.
2. Works contract (as defined in Sec 2(119)) is explicitly listed.
3. The other three may also be composite supplies but Sched II only deems works contract and restaurant service as services per se.
_Source: ICAI BoS CA Final Paper 8, Ch 3 "Levy and Collection of Tax", §Sched II para 6_
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