https://www.taxtmi.com/caselaws?id=420107 The AAAR Gujarat ruled that bundled services provided by an appellant for a single consolidated rate per container constitutes mixed supply under GST law, not composite supply. Since the bundle includes transportation of rice (nil rate) and other services like clearing, forwarding, and labor supply (18% rate), the entire mixed supply attracts the highest rate of 18% GST. The mixed supply is classified under HSN 996719 as "Other cargo and baggage handling services." The appellant is eligible for Input Tax Credit despite one constituent service attracting nil rate. The authority declined to rule on the exporter client's refund eligibility as they were not party to the application. en-us Thu, 24 Feb 2022 00:00:00 +0530 Wed, 02 Apr 2025 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420107 The AAAR Gujarat ruled that bundled services provided by an appellant for a single consolidated rate per container constitutes mixed supply under GST law, not composite supply. Since the bundle includes transportation of rice (nil rate) and other services like clearing, forwarding, and labor supply (18% rate), the entire mixed supply attracts the highest rate of 18% GST. The mixed supply is classified under HSN 996719 as "Other cargo and baggage handling services." The appellant is eligible for Input Tax Credit despite one constituent service attracting nil rate. The authority declined to rule on the exporter client's refund eligibility as they were not party to the application. Case-Laws GST Thu, 24 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420107