https://www.taxtmi.com/caselaws?id=425196 The AAAR, Telangana held that locomotive parts constituted a mixed supply despite having individual price breakdowns. The authority determined that although goods and services were capable of separate supply, they were supplied in conjunction for a single price per unit as one complete rake set. The delivery schedule required entire set delivery, not individual items, and payment was made for the complete set. The supply did not qualify as composite supply since items were not naturally bundled and no principal supply could be identified. Meeting all prerequisites under section 2(74) of CGST/TGST Acts, the supply was classified as mixed supply. en-us Tue, 21 Jun 2022 00:00:00 +0530 Fri, 04 Apr 2025 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425196 The AAAR, Telangana held that locomotive parts constituted a mixed supply despite having individual price breakdowns. The authority determined that although goods and services were capable of separate supply, they were supplied in conjunction for a single price per unit as one complete rake set. The delivery schedule required entire set delivery, not individual items, and payment was made for the complete set. The supply did not qualify as composite supply since items were not naturally bundled and no principal supply could be identified. Meeting all prerequisites under section 2(74) of CGST/TGST Acts, the supply was classified as mixed supply. Case-Laws GST Tue, 21 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425196