https://www.taxtmi.com/highlights?id=87130 The AAR determined that the inclusion of a free scraping tool with Apsara Oil Pastels constitutes a "mixed supply" under section 2(74) of the CGST Act, 2017, rather than a composite supply. The authority rejected the applicant's contention that the scraping tool was merely an accessory, finding that the two products were not integral to each other's function. Since the products were supplied together for a single price, section 8(b) of the CGST Act applies, requiring taxation at the higher applicable rate between the two items. Consequently, the entire "Apsara Oil Pastels with Free Scraping Tool" package was classified under HSN 3926, attracting GST at 18% in accordance with entry no. 111 of Schedule-III. en-us Fri, 04 Apr 2025 07:15:55 +0530 Fri, 04 Apr 2025 07:15:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=87130 The AAR determined that the inclusion of a free scraping tool with Apsara Oil Pastels constitutes a "mixed supply" under section 2(74) of the CGST Act, 2017, rather than a composite supply. The authority rejected the applicant's contention that the scraping tool was merely an accessory, finding that the two products were not integral to each other's function. Since the products were supplied together for a single price, section 8(b) of the CGST Act applies, requiring taxation at the higher applicable rate between the two items. Consequently, the entire "Apsara Oil Pastels with Free Scraping Tool" package was classified under HSN 3926, attracting GST at 18% in accordance with entry no. 111 of Schedule-III. Highlights GST Fri, 04 Apr 2025 07:15:55 +0530 https://www.taxtmi.com/highlights?id=87130