https://www.taxtmi.com/caselaws?id=754932 The AAR held that supply of aggregates and recovery of royalty charges constitute two separate supplies rather than mixed or composite supply. The applicant correctly collected tax separately on both components in tax invoices. Royalty charges fall under SAC 997337 attracting 9% CGST and 9% SGST totaling 18% GST. Supply of aggregates manufactured from boulders falls under HSN code 251710 attracting 2.5% CGST and 2.5% SGST totaling 5% GST. en-us Tue, 30 Jan 2024 00:00:00 +0530 Wed, 07 May 2025 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754932 The AAR held that supply of aggregates and recovery of royalty charges constitute two separate supplies rather than mixed or composite supply. The applicant correctly collected tax separately on both components in tax invoices. Royalty charges fall under SAC 997337 attracting 9% CGST and 9% SGST totaling 18% GST. Supply of aggregates manufactured from boulders falls under HSN code 251710 attracting 2.5% CGST and 2.5% SGST totaling 5% GST. Case-Laws GST Tue, 30 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754932