https://www.taxtmi.com/caselaws?id=787430 An advance ruling application concerned whether glucose powder and nutritional beverage mix sold with a plastic sipper or shaker as a single retail unit constitute composite supplies, whether the beverage mix is the principal supply taxable at 5%, and whether any free accessory would require input tax credit reversal. The applicant stated that the bundled accessories were ancillary, supplied without separate consideration, and commercially linked to the main product. Before a ruling on merits was delivered, the applicant requested withdrawal of the application after stating that the business model was commercially unviable. The advance ruling proceeding was accordingly disposed of as withdrawn. 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 An advance ruling application concerned whether glucose powder and nutritional beverage mix sold with a plastic sipper or shaker as a single retail unit constitute composite supplies, whether the beverage mix is the principal supply taxable at 5%, and whether any free accessory would require input tax credit reversal. The applicant stated that the bundled accessories were ancillary, supplied without separate consideration, and commercially linked to the main product. Before a ruling on merits was delivered, the applicant requested withdrawal of the application after stating that the business model was commercially unviable. The advance ruling proceeding was accordingly disposed of as withdrawn. Case-Laws GST Tue, 24 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787430