Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unprove...
Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld...
The AAR determined that the inclusion of a free scraping tool with Apsara Oil Pastels constitutes a "mixed supply" under section 2(74) of the CGST Act, 2017, rather than a composite supply. The authority rejected the applicant's contention that the scraping tool was merely an accessory, finding that the two products were not integral to each other's function. Since the products were supplied together for a single price, section 8(b) of the CGST Act applies, requiring taxation at the higher applicable rate between the two items. Consequently, the entire "Apsara Oil Pastels with Free Scraping Tool" package was classified under HSN 3926, attracting GST at 18% in accordance with entry no. 111 of Schedule-III.
The AAR determined that the inclusion of a free scraping tool with Apsara Oil Pastels constitutes a "mixed supply" under section 2(74) of the CGST Act, 2017, rather than a composite supply. The authority rejected the applicant's contention that the scraping tool was merely an accessory, finding that the two products were not integral to each other's function. Since the products were supplied together for a single price, section 8(b) of the CGST Act applies, requiring taxation at the higher applicable rate between the two items. Consequently, the entire "Apsara Oil Pastels with Free Scraping Tool" package was classified under HSN 3926, attracting GST at 18% in accordance with entry no. 111 of Schedule-III.
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