Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
AAR held that supply of instant premix tea sachets bundled with various teas as an introductory offer does not qualify as a composite supply under s.2(30) CGST Act, as the items are not naturally bundled, premix tea is not ancillary or integral to the other teas, and its removal does not affect the nature of the supply. The transaction satisfies all conditions of "mixed supply" under s.2(74), being multiple independent supplies made together for a single price. Accordingly, the bundle is treated as a mixed supply taxable at the highest applicable rate among the bundled goods, which in this case is 5% GST, though the Act is silent on the applicable HSN where rates are identical.
AAR held that supply of instant premix tea sachets bundled with various teas as an introductory offer does not qualify as a composite supply under s.2(30) CGST Act, as the items are not naturally bundled, premix tea is not ancillary or integral to the other teas, and its removal does not affect the nature of the supply. The transaction satisfies all conditions of "mixed supply" under s.2(74), being multiple independent supplies made together for a single price. Accordingly, the bundle is treated as a mixed supply taxable at the highest applicable rate among the bundled goods, which in this case is 5% GST, though the Act is silent on the applicable HSN where rates are identical.
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