https://www.taxtmi.com/caselaws?id=787101 The bundled supply of ElectroInk with consumables and operator parts is a mixed supply because no single component is shown to be the principal supply nor naturally bundled in the ordinary course of business; accordingly the highest rate applicable to any constituent applies to the package. Where the supplies are recurrent under a click-based contract, they qualify as continuous supply and the time of supply is the earlier of invoice issuance or receipt of payment, while the value is the transaction value as reflected in the periodic tax invoice issued in accordance with invoice rules. en-us Tue, 30 Dec 2025 00:00:00 +0530 Thu, 26 Feb 2026 07:35:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787101 The bundled supply of ElectroInk with consumables and operator parts is a mixed supply because no single component is shown to be the principal supply nor naturally bundled in the ordinary course of business; accordingly the highest rate applicable to any constituent applies to the package. Where the supplies are recurrent under a click-based contract, they qualify as continuous supply and the time of supply is the earlier of invoice issuance or receipt of payment, while the value is the transaction value as reflected in the periodic tax invoice issued in accordance with invoice rules. Case-Laws GST Tue, 30 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787101