https://www.taxtmi.com/caselaws?id=783270 The AAR held that supply of Instant Premix Tea sachets bundled with various tea products as an introductory offer does not constitute a composite supply, as the items are not naturally bundled, the premix is not ancillary or integral to the other teas, and the customer does not ordinarily expect such bundling. The transaction satisfies all elements of a mixed supply under s.2(74) CGST Act, being multiple independent supplies made together for a single price. Consequently, it is to be treated and taxed as a mixed supply. Since all constituent products, including Masala Instant Premix Tea, attract 5% GST, the mixed supply is taxable at 5%. The AAR noted that, where all components bear the same rate, the GST law is silent on the appropriate HSN classification for the mixed supply. en-us Thu, 04 Dec 2025 00:00:00 +0530 Thu, 11 Dec 2025 12:35:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783270 The AAR held that supply of Instant Premix Tea sachets bundled with various tea products as an introductory offer does not constitute a composite supply, as the items are not naturally bundled, the premix is not ancillary or integral to the other teas, and the customer does not ordinarily expect such bundling. The transaction satisfies all elements of a mixed supply under s.2(74) CGST Act, being multiple independent supplies made together for a single price. Consequently, it is to be treated and taxed as a mixed supply. Since all constituent products, including Masala Instant Premix Tea, attract 5% GST, the mixed supply is taxable at 5%. The AAR noted that, where all components bear the same rate, the GST law is silent on the appropriate HSN classification for the mixed supply. Case-Laws GST Thu, 04 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783270