https://www.taxtmi.com/caselaws?id=768955 AAR Maharashtra ruled that a geometry compass box supplied to BMC constitutes mixed supply under GST law rather than composite supply. The box contained compass, divider, scale, protractor, set squares, pencil, eraser and sharpener. Since these items are commonly available separately in the market and are not naturally bundled in ordinary business course, the supply cannot be treated as composite. The ruling classified the supply under HSN 90178010 at 18% GST rate, being the highest tax rate applicable to any component in the mixed supply package. en-us Wed, 26 Mar 2025 00:00:00 +0530 Sat, 07 Jun 2025 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768955 AAR Maharashtra ruled that a geometry compass box supplied to BMC constitutes mixed supply under GST law rather than composite supply. The box contained compass, divider, scale, protractor, set squares, pencil, eraser and sharpener. Since these items are commonly available separately in the market and are not naturally bundled in ordinary business course, the supply cannot be treated as composite. The ruling classified the supply under HSN 90178010 at 18% GST rate, being the highest tax rate applicable to any component in the mixed supply package. Case-Laws GST Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768955