https://www.taxtmi.com/caselaws?id=768312 The AAR Gujarat ruled that Apsara Oil Pastels packaged with a free scraping tool constitutes a mixed supply under Section 2(74) of CGST Act, 2017, not a composite supply. The scraping tool represents an independent supply under Section 7, as removing it would not affect the nature of the oil pastels supply. Under Section 8(b), mixed supplies attract tax at the highest rate applicable to any component. The product is classified under HSN 3926 and liable to GST at 18%. en-us Fri, 21 Mar 2025 00:00:00 +0530 Sat, 07 Jun 2025 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768312 The AAR Gujarat ruled that Apsara Oil Pastels packaged with a free scraping tool constitutes a mixed supply under Section 2(74) of CGST Act, 2017, not a composite supply. The scraping tool represents an independent supply under Section 7, as removing it would not affect the nature of the oil pastels supply. Under Section 8(b), mixed supplies attract tax at the highest rate applicable to any component. The product is classified under HSN 3926 and liable to GST at 18%. Case-Laws GST Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768312