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    <title>Supply of sharpeners along with pencils amounts to ‘Mixed Supply’ taxable at the higher rate among all the supplies</title>
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    <description>Kits comprising pencils and sharpeners supplied for a single price qualify as a mixed supply, and where a mixed supply contains multiple taxable items the entire supply is classified and taxed according to the HSN code and GST rate of the item attracting the highest rate; accessory or nominal-value items do not change this treatment.</description>
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      <description>Kits comprising pencils and sharpeners supplied for a single price qualify as a mixed supply, and where a mixed supply contains multiple taxable items the entire supply is classified and taxed according to the HSN code and GST rate of the item attracting the highest rate; accessory or nominal-value items do not change this treatment.</description>
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