https://www.taxtmi.com/caselaws?id=365599 The appellate authority upheld the ruling of the West Bengal Authority for Advance Ruling, classifying the supply of UPS and Battery as a composite supply under the GST Act. They determined that when UPS and external storage battery are supplied together, they form a composite supply under Tariff Head 8504. The decision was based on the essential nature of the battery for the UPS to function as an uninterrupted power supply system, dismissing the appellant's argument that the supply should be considered a mixed supply. en-us Wed, 25 Jul 2018 00:00:00 +0530 Wed, 26 Feb 2025 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365599 The appellate authority upheld the ruling of the West Bengal Authority for Advance Ruling, classifying the supply of UPS and Battery as a composite supply under the GST Act. They determined that when UPS and external storage battery are supplied together, they form a composite supply under Tariff Head 8504. The decision was based on the essential nature of the battery for the UPS to function as an uninterrupted power supply system, dismissing the appellant's argument that the supply should be considered a mixed supply. Case-Laws GST Wed, 25 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365599