https://www.taxtmi.com/caselaws?id=402901 The delivery of grated supari, lime, and chewing tobacco in a single pouch is classified as a composite supply under the CGST Act, 2017, with chewing tobacco identified as the principal supply. The applicable tax rates are 28% GST (14% CGST + 14% SGST), 160% Compensation Cess, and 10% NCCD. This ruling clarifies that the entire composite supply is treated as a supply of chewing tobacco for taxation purposes. en-us Thu, 30 Jul 2020 00:00:00 +0530 Sat, 22 Mar 2025 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402901 The delivery of grated supari, lime, and chewing tobacco in a single pouch is classified as a composite supply under the CGST Act, 2017, with chewing tobacco identified as the principal supply. The applicable tax rates are 28% GST (14% CGST + 14% SGST), 160% Compensation Cess, and 10% NCCD. This ruling clarifies that the entire composite supply is treated as a supply of chewing tobacco for taxation purposes. Case-Laws GST Thu, 30 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402901