Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
The AAR determined that the Geometry Compass Box constitutes a mixed supply under Section 2(74), not a composite supply. The box contains multiple discrete items (compass, divider, scale, protractor, set squares, pencil, eraser, sharpener) which can be independently purchased. Since individual components are commercially available separately, the combination does not qualify as naturally bundled goods. Consequently, the HSN classification falls under Chapter Sub Heading 90178010, with an applicable GST rate of 18%, based on the highest tax-rated item within the package.
The AAR determined that the Geometry Compass Box constitutes a mixed supply under Section 2(74), not a composite supply. The box contains multiple discrete items (compass, divider, scale, protractor, set squares, pencil, eraser, sharpener) which can be independently purchased. Since individual components are commercially available separately, the combination does not qualify as naturally bundled goods. Consequently, the HSN classification falls under Chapter Sub Heading 90178010, with an applicable GST rate of 18%, based on the highest tax-rated item within the package.
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