https://www.taxtmi.com/forum/issue?id=112086 Whether a UPS bundled with a battery is a composite supply or mixed supply decides GST treatment: if supplies are naturally bundled with a principal supply, Section 8 makes the bundle taxable at the principal supply's rate (UPS as principal, battery ancillary). If the items are separable with different tariff headings and tax rates, the package may be a mixed supply permitting separate taxation or invoicing. Practical considerations-functional dependence, relative value, HSN codes-and risk of input/output tax mismatch support seeking an Advance Ruling or using separate invoicing as safeguards. en-us Sat, 17 Jun 2017 16:45:25 +0530 Thu, 23 Jan 2025 15:55:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112086 Whether a UPS bundled with a battery is a composite supply or mixed supply decides GST treatment: if supplies are naturally bundled with a principal supply, Section 8 makes the bundle taxable at the principal supply's rate (UPS as principal, battery ancillary). If the items are separable with different tariff headings and tax rates, the package may be a mixed supply permitting separate taxation or invoicing. Practical considerations-functional dependence, relative value, HSN codes-and risk of input/output tax mismatch support seeking an Advance Ruling or using separate invoicing as safeguards. Discussion-Forum GST Sat, 17 Jun 2017 16:45:25 +0530 https://www.taxtmi.com/forum/issue?id=112086