{"id":11454,"date":"2018-04-17T16:10:59","date_gmt":"2018-04-17T10:40:59","guid":{"rendered":""},"modified":"2018-04-17T16:10:59","modified_gmt":"2018-04-17T10:40:59","slug":"uninterruptible-power-supply-and-battery-classified-as-mixed-supply-under-gst-act-section-2-74-for-combined-pricing","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=11454","title":{"rendered":"Uninterruptible Power Supply and Battery Classified as Mixed Supply Under GST Act Section 2(74) for Combined Pricing."},"content":{"rendered":"<p>Uninterruptible Power Supply and Battery Classified as Mixed Supply Under GST Act Section 2(74) for Combined Pricing.<br \/>Case-Laws<br \/>GST<br \/>Classification of supply &#8211; UPS along with the battery &#8211; cannot be held as naturally bundled &#8211; 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. &#8211; AAR<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=38933\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Uninterruptible Power Supply and Battery Classified as Mixed Supply Under GST Act Section 2(74) for Combined Pricing.Case-LawsGSTClassification of supply &#8211; UPS along with the battery &#8211; cannot be held as naturally bundled &#8211; The supply of UPS and Battery is to be considered as Mixed Supply within the meaning of Section 2(74) of the GST &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=11454\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Uninterruptible Power Supply and Battery Classified as Mixed Supply Under GST Act Section 2(74) for Combined Pricing.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-11454","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11454","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11454"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11454\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11454"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11454"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11454"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}