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    <title>2020 (6) TMI 706 - APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA</title>
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    <description>The Appellate Authority for Advance Ruling (AAAR) upheld the original decision that the supply of Electro Ink and other consumables by the Appellant does not constitute a composite supply but rather a mixed supply under the CGST Act, 2017. Despite the Appellant&#039;s arguments and additional submissions, the AAAR found that there was no principal supply among the bundled items, leading to the classification as a mixed supply. The AAAR emphasized the independence of the items and their non-dependence on each other for supply. The original order was maintained, confirming the classification of the supplies as a mixed supply.</description>
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      <description>The Appellate Authority for Advance Ruling (AAAR) upheld the original decision that the supply of Electro Ink and other consumables by the Appellant does not constitute a composite supply but rather a mixed supply under the CGST Act, 2017. Despite the Appellant&#039;s arguments and additional submissions, the AAAR found that there was no principal supply among the bundled items, leading to the classification as a mixed supply. The AAAR emphasized the independence of the items and their non-dependence on each other for supply. The original order was maintained, confirming the classification of the supplies as a mixed supply.</description>
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