Supply of Pencil Sharpener along with Pencils is 'Mixed Supply': Gujarat AAR in Re Doms Industrie…
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Supply of Pencil Sharpener along with Pencils is 'Mixed Supply': Gujarat AAR in Re Doms Industries Pvt Ltd
The applicant all the supplies i.e. kit, if containing Sharpener and if the tax rate of that particular sharpener is highest among all the product containing in the kit, in such case the applicant is liable to pay the highest tax rate and the HSN code is to be used of that particular supply having the highest rate.
Citation: Advance Ruling/SGST&CGST/2022/AR/41 Dated: 25-Aug-2022