https://www.taxtmi.com/caselaws?id=447586 The AAR-UP ruled that supply of solar driven submersible pump consisting of solar panel, controller, and water pump constitutes mixed supply, not single or composite supply. Each component functions independently and can be supplied separately. No principal supply exists, and components are not bundled in ordinary course of business. Since the supply involves multiple independent goods sold together for single price without natural bundling, it qualifies as mixed supply under Section 2(74) CGST Act, 2017, attracting highest GST rate among the components. en-us Fri, 25 Aug 2023 00:00:00 +0530 Wed, 23 Apr 2025 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447586 The AAR-UP ruled that supply of solar driven submersible pump consisting of solar panel, controller, and water pump constitutes mixed supply, not single or composite supply. Each component functions independently and can be supplied separately. No principal supply exists, and components are not bundled in ordinary course of business. Since the supply involves multiple independent goods sold together for single price without natural bundling, it qualifies as mixed supply under Section 2(74) CGST Act, 2017, attracting highest GST rate among the components. Case-Laws GST Fri, 25 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447586