https://www.taxtmi.com/caselaws?id=799791 Leasing a projector, server, UPS and VSAT for a single rental is treated as a mixed supply where the equipment is not naturally bundled in the ordinary course of business. Independent usability of each item, absence of customary industry bundling, lack of consumer expectation, and no ancillary or integral relationship prevent composite-supply treatment. A mixed supply is taxable at the rate applicable to its highest-rated constituent supply. As the projector attracts the highest rate, the lease is subject to 28% GST until 21 September 2025 and 18% GST thereafter. en-us Fri, 18 Sep 2026 00:00:00 +0530 Sat, 26 Sep 2026 08:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799791 Leasing a projector, server, UPS and VSAT for a single rental is treated as a mixed supply where the equipment is not naturally bundled in the ordinary course of business. Independent usability of each item, absence of customary industry bundling, lack of consumer expectation, and no ancillary or integral relationship prevent composite-supply treatment. A mixed supply is taxable at the rate applicable to its highest-rated constituent supply. As the projector attracts the highest rate, the lease is subject to 28% GST until 21 September 2025 and 18% GST thereafter. Case-Laws GST Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799791