Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
AAAR determined that supply of DOMS A1 pencils with sharpener constitutes a mixed supply under CGST Act, 2017, not a composite supply, as items are not naturally bundled or supplied in conjunction during ordinary business. The appellant's argument to apply General Interpretative Rules (GIR) for classification was rejected as Section 8(b) of CGST Act prevails when unambiguous. For mixed supplies, the HSN code attracting higher tax rate among component supplies (8214, 9608, or 9609) applies. Consequently, the supply attracts 12% tax rate based on the highest applicable rate among individual components. Appeal dismissed.
AAAR determined that supply of DOMS A1 pencils with sharpener constitutes a mixed supply under CGST Act, 2017, not a composite supply, as items are not naturally bundled or supplied in conjunction during ordinary business. The appellant's argument to apply General Interpretative Rules (GIR) for classification was rejected as Section 8(b) of CGST Act prevails when unambiguous. For mixed supplies, the HSN code attracting higher tax rate among component supplies (8214, 9608, or 9609) applies. Consequently, the supply attracts 12% tax rate based on the highest applicable rate among individual components. Appeal dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
