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    <title>Applicability and calculation of GST charges on a Bundle of Pooja items</title>
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    <description>A pooja/havan kit is not automatically GST-exempt; only items explicitly listed in the exemption notification qualify. The recommended approach is to tax and invoice each constituent item according to its individual GST rate and HSN. If supplied for a single price without separate invoicing, the kit may be a mixed supply and the entire supply may attract the highest rate applicable to any component under the relevant rule.</description>
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      <title>Applicability and calculation of GST charges on a Bundle of Pooja items</title>
      <link>https://www.taxtmi.com/forum/issue?id=120599</link>
      <description>A pooja/havan kit is not automatically GST-exempt; only items explicitly listed in the exemption notification qualify. The recommended approach is to tax and invoice each constituent item according to its individual GST rate and HSN. If supplied for a single price without separate invoicing, the kit may be a mixed supply and the entire supply may attract the highest rate applicable to any component under the relevant rule.</description>
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      <law>GST</law>
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