Supply of sharpeners along with pencils amounts to ‘Mixed Supply’ taxable at the higher rate among all the supplies
Last updated: 06 January 2023
Court :
AAR, Gujarat
Brief :
The AAR, Gujarat in the matter of M/s. Doms Industries Pvt. Ltd. [Advance Ruling No. GUJ/GAAR/R/ 2022/52 dated December 30, 2022] has held that the supply of pencil-sharpeners along with pencils will be covered under the category of 'Mixed Supply' and that HSN code will be used which attracts higher rate of tax among all the taxable supplies containing in a pack/box.
Citation :
Advance Ruling No. GUJ/GAAR/R/ 2022/52 dated December 30, 2022
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Bimal Jain
Published in GST
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