{"id":77263,"date":"2026-11-05T07:44:57","date_gmt":"2026-11-05T07:44:57","guid":{"rendered":""},"modified":"2026-11-05T07:44:57","modified_gmt":"2026-11-05T07:44:57","slug":"tea-and-utensil-mixed-supplies-attract-the-highest-component-gst-rate-with-hsn-selection-based-on-component-rates","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77263","title":{"rendered":"Tea and utensil mixed supplies attract the highest component GST rate, with HSN selection based on component rates."},"content":{"rendered":"<p>Tea and utensil mixed supplies attract the highest component GST rate, with HSN selection based on component rates.<br \/>Case-Laws<br \/>GST<br \/>Tea packaged with spoons, glass cups or wooden honey dippers for a single price constitutes a mixed supply where the items are independently marketable and not naturally bundled in the ordinary course of business. Tea&#39;s predominance alone does not establish a composite supply. A mixed supply attracts the highest GST rate applicable to its components: 18% for tea paired with stainless steel or plastic spoons or glass cups, and 5% for specified teas paired with wooden honey dippers. For these combinations, the HSN code corresponds to the higher-rated component; where both components attract the same rate, either component&#39;s code may be used.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=105854\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tea and utensil mixed supplies attract the highest component GST rate, with HSN selection based on component rates.Case-LawsGSTTea packaged with spoons, glass cups or wooden honey dippers for a single price constitutes a mixed supply where the items ar&#8230;<\/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-77263","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77263","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=77263"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77263\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77263"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77263"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77263"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}