https://www.taxtmi.com/caselaws?id=432338 The AAR Gujarat ruled that the applicant's supplies of Doms Al Pencil, Doms Smart Kit, and Doms My First Pencil Kit constitute mixed supplies under Section 2(74) of CGST Act, 2017, not composite supplies. For mixed supplies containing multiple items, the HSN code and tax rate of the supply attracting the highest tax rate must be applied to the entire supply. Where kits contain sharpeners with the highest tax rate among all products in the kit, the applicant must pay tax at that highest rate and use the corresponding HSN code for the entire supply. en-us Fri, 30 Dec 2022 00:00:00 +0530 Sat, 12 Apr 2025 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432338 The AAR Gujarat ruled that the applicant's supplies of Doms Al Pencil, Doms Smart Kit, and Doms My First Pencil Kit constitute mixed supplies under Section 2(74) of CGST Act, 2017, not composite supplies. For mixed supplies containing multiple items, the HSN code and tax rate of the supply attracting the highest tax rate must be applied to the entire supply. Where kits contain sharpeners with the highest tax rate among all products in the kit, the applicant must pay tax at that highest rate and use the corresponding HSN code for the entire supply. Case-Laws GST Fri, 30 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432338