Appellate Authority for Advance Ruling: UPS with external battery not a composite supply under GST due to independent use.
Case-Laws
GST
Composite Supply/ Mixed Supply – UPS supplied with external storage battery – naturally bundled goods – The storage battery has multiple uses and can be put to different uses and when supplied separately with static converter (UPS) it cannot be considered as a composite supply or a naturally bundled supply. – Order of AAR confirmed by the Appellate AAR
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =