https://www.taxtmi.com/caselaws?id=765582 AAAR held the supply of a pencil kit with a sharpener is a mixed supply, not a composite supply, and rejected the appellant's reliance on GRI where the statutory provision is clear. Section 8(b) prevails over GRI for determining tax incidence. As a mixed supply, the HSN classification and rate are those applicable to the component attracting the highest tax; the kit attracts 12% GST and should be classified under the HSN heading (among 8214, 9608, 9609) that carries the highest rate. Appeal rejected. en-us Wed, 22 Jan 2025 00:00:00 +0530 Tue, 11 Nov 2025 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765582 AAAR held the supply of a pencil kit with a sharpener is a mixed supply, not a composite supply, and rejected the appellant's reliance on GRI where the statutory provision is clear. Section 8(b) prevails over GRI for determining tax incidence. As a mixed supply, the HSN classification and rate are those applicable to the component attracting the highest tax; the kit attracts 12% GST and should be classified under the HSN heading (among 8214, 9608, 9609) that carries the highest rate. Appeal rejected. Case-Laws GST Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765582