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    <title>Independent Supply</title>
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    <description>Where a grocery invoice separately itemises each product with its quantity, rate and applicable tax, those components are to be treated as independent supplies and taxed (or exempted) according to their individual GST classification and rates; separate itemisation prevents treating the bundle as a mixed supply attracting the highest-rate application to the entire invoice.</description>
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      <law>GST</law>
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