{"id":71262,"date":"2025-04-04T07:15:55","date_gmt":"2025-04-04T01:45:55","guid":{"rendered":""},"modified":"2025-04-04T07:15:55","modified_gmt":"2025-04-04T01:45:55","slug":"free-scraping-tool-with-apsara-oil-pastels-constitutes-mixed-supply-under-section-2-74-taxable-at-18-gst-74","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71262","title":{"rendered":"Free Scraping Tool with Apsara Oil Pastels Constitutes Mixed Supply Under Section 2(74), Taxable at 18% GST (74)"},"content":{"rendered":"<p>Free Scraping Tool with Apsara Oil Pastels Constitutes Mixed Supply Under Section 2(74), Taxable at 18% GST (74)<br \/>Case-Laws<br \/>GST<br \/>The AAR determined that the inclusion of a free scraping tool with Apsara Oil Pastels constitutes a &#8220;mixed supply&#8221; under section 2(74) of the CGST Act, 2017, rather than a composite supply. The authority rejected the applicant&#39;s contention that the scraping tool was merely an accessory, finding that the two products were not integral to each other&#39;s function. Si<\/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=87130\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Free Scraping Tool with Apsara Oil Pastels Constitutes Mixed Supply Under Section 2(74), Taxable at 18% GST (74)Case-LawsGSTThe AAR determined that the inclusion of a free scraping tool with Apsara Oil Pastels constitutes a &#8220;mixed supply&#8221; under section 2(<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71262","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71262","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=71262"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71262\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71262"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71262"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71262"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}