Supply of sharpeners along with pencils amounts to ‘Mixed Supply’ taxable at the higher rate among all the supplies

Last updated: 06 January 2023

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The Gujarat AAR has ruled that supplying pencil sharpeners along with pencils constitutes a 'Mixed Supply' for GST purposes. This means the entire kit will be taxed at the highest GST rate applicable to any single item within the pack. The ruling clarifies that such combined supplies, when sold for a single price and not naturally bundled, fall under the definition of mixed supply.

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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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

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3 Years PLAN

4999

(Excl. of GST ₹899)

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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