https://www.taxtmi.com/caselaws?id=802418 Tea-and-accessory bundles sold for a single price are mixed supplies, rather than composite supplies, when the items are separately supplyable and not naturally bundled in ordinary business. Natural bundling depends on customer expectations, industry practice and whether accompanying items are integral to the supply. A mixed supply attracts the highest GST rate applicable to any component. Bundles with stainless steel spoons, plastic spoons or glass cups attract 18% GST and use HSN codes 82159900, 39241090 and 70139900, respectively. Tea and wooden honey dipper bundles attract 5% GST; where both components attract the same rate, either component's HSN code may be used. en-us Thu, 29 Oct 2026 00:00:00 +0530 Thu, 05 Nov 2026 07:44:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802418 Tea-and-accessory bundles sold for a single price are mixed supplies, rather than composite supplies, when the items are separately supplyable and not naturally bundled in ordinary business. Natural bundling depends on customer expectations, industry practice and whether accompanying items are integral to the supply. A mixed supply attracts the highest GST rate applicable to any component. Bundles with stainless steel spoons, plastic spoons or glass cups attract 18% GST and use HSN codes 82159900, 39241090 and 70139900, respectively. Tea and wooden honey dipper bundles attract 5% GST; where both components attract the same rate, either component's HSN code may be used. Case-Laws GST Thu, 29 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802418