https://www.taxtmi.com/caselaws?id=787430 Application sought AAR guidance whether bundled sale of beverage mixes with a plastic sipper/shaker constitutes a composite supply with the beverage mix as principal supply taxable at the applicable reduced rate, and alternatively whether free accessories trigger reversal of input tax credit under input credit reversal provisions when treated as supplied without consideration. The authority admitted the application but the applicant withdrew the petition after commercial reconsideration; the advance ruling application is disposed of as withdrawn without adjudication on the substantive questions. en-us Tue, 24 Feb 2026 00:00:00 +0530 Thu, 05 Mar 2026 08:41:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787430 Application sought AAR guidance whether bundled sale of beverage mixes with a plastic sipper/shaker constitutes a composite supply with the beverage mix as principal supply taxable at the applicable reduced rate, and alternatively whether free accessories trigger reversal of input tax credit under input credit reversal provisions when treated as supplied without consideration. The authority admitted the application but the applicant withdrew the petition after commercial reconsideration; the advance ruling application is disposed of as withdrawn without adjudication on the substantive questions. Case-Laws GST Tue, 24 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787430