https://www.taxtmi.com/article/detailed?id=8800 The authorities examined whether a bundle of imaging consumables (electroink, plates, developers, blankets and related items) supplied for exclusive use on a specific printing machine constitutes a composite supply. They found no single principal supply because each item is equally necessary and may be replenished on differing cycles; the brand-specific use requirement was regarded as a commercial restriction, not evidence of subordination. Consequently, the bundle was characterised as a mixed supply. en-us Tue, 29 Oct 2019 18:54:09 +0530 Tue, 29 Oct 2019 18:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8800 The authorities examined whether a bundle of imaging consumables (electroink, plates, developers, blankets and related items) supplied for exclusive use on a specific printing machine constitutes a composite supply. They found no single principal supply because each item is equally necessary and may be replenished on differing cycles; the brand-specific use requirement was regarded as a commercial restriction, not evidence of subordination. Consequently, the bundle was characterised as a mixed supply. Articles Goods and Services Tax - GST Tue, 29 Oct 2019 18:54:09 +0530 https://www.taxtmi.com/article/detailed?id=8800