Mixed supply characterization for bundled printing consumables – treated as mixed, continuous supply; time and value follow invoice/per-click terms.

Mixed supply characterization for bundled printing consumables – treated as mixed, continuous supply; time and value follow invoice/per-click terms.Case-LawsGSTThe ruling determines that bundled sale of printing inks and various consumables is not a compo

Mixed supply characterization for bundled printing consumables – treated as mixed, continuous supply; time and value follow invoice/per-click terms.
Case-Laws
GST
The ruling determines that bundled sale of printing inks and various consumables is not a composite supply because the bundle is not 'naturally bundled' nor does any single good qualify as the 'principal supply'; instead the package is a mixed supply and taxable accordingly. The supply is a continuous supply with periodic invo

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