Uninterruptible Power Supply and Battery Classified as Mixed Supply Under GST Act Section 2(74) for Combined Pricing.
Case-Laws
GST
Classification of supply – UPS along with the battery – cannot be held as naturally bundled – The supply of UPS and Battery is to be considered as Mixed Supply within the meaning of Section 2(74) of the GST Act, as they are supplied under a single contract at a combined single price. – AAR
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