DOMS A1 Pencils Bundled with Sharpener Classified as Mixed Supply Under Section 8(b), Attracting 12% GST Rate

DOMS A1 Pencils Bundled with Sharpener Classified as Mixed Supply Under Section 8(b), Attracting 12% GST RateCase-LawsGSTAAAR determined that supply of DOMS A1 pencils with sharpener constitutes a mixed supply under CGST Act, 2017, not a composite supply,

DOMS A1 Pencils Bundled with Sharpener Classified as Mixed Supply Under Section 8(b), Attracting 12% GST Rate
Case-Laws
GST
AAAR determined that supply of DOMS A1 pencils with sharpener constitutes a mixed supply under CGST Act, 2017, not a composite supply, as items are not naturally bundled or supplied in conjunction during ordinary business. The appellant's argument to apply General Interpretative Rules (GIR) for classification was rejected as Section 8(b) of CGST Act prevails when u

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