Actual-user customs exemption conditions permit turnkey project transfers when imported windmill components are exclusively used for installation and ...
Customs offence disqualification excludes civil contraventions, preventing refusal of a private bonded warehouse licence based solely on monetary pena...
Residual food-preparation classification places fermented Nata De Coco outside fruit-jelly categories, changing its GST treatment across notified peri...
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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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