{"id":13104,"date":"2018-08-07T08:38:42","date_gmt":"2018-08-07T03:08:42","guid":{"rendered":""},"modified":"2018-08-07T08:38:42","modified_gmt":"2018-08-07T03:08:42","slug":"appellate-authority-for-advance-ruling-ups-with-external-battery-not-a-composite-supply-under-gst-due-to-independent-use","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=13104","title":{"rendered":"Appellate Authority for Advance Ruling: UPS with external battery not a composite supply under GST due to independent use."},"content":{"rendered":"<p>Appellate Authority for Advance Ruling: UPS with external battery not a composite supply under GST due to independent use.<br \/>Case-Laws<br \/>GST<br \/>Composite Supply\/ Mixed Supply &#8211; UPS supplied with external storage battery &#8211; naturally bundled goods &#8211; 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. &#8211; Order of AAR confirmed by the Appellate AAR<\/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=40719\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Appellate Authority for Advance Ruling: UPS with external battery not a composite supply under GST due to independent use.Case-LawsGSTComposite Supply\/ Mixed Supply &#8211; UPS supplied with external storage battery &#8211; naturally bundled goods &#8211; The storage battery has multiple uses and can be put to different uses and when supplied separately with static converter (UPS) &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=13104\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Appellate Authority for Advance Ruling: UPS with external battery not a composite supply under GST due to independent use.&#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-13104","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13104","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=13104"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13104\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13104"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13104"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13104"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}