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    <title>2025 (11) TMI 55 - AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH</title>
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    <description>AAR held the product is a mixed supply under s.8 CGST and must be classified as the component that attracts the highest rate of tax. As all constituent ingredients bear the same 5% rate, the mixed Talimpu Dinusulu is taxable at 5%. The HSN/classification should follow the constituent supply that is treated as predominant for classification (here the chana dal component present in the highest proportion), and the supply is to be taxed accordingly.</description>
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