Uninterruptible Power Supply and Battery Classified as Mixed Supply Under GST Act Section 2(74) for Combined Pricing.

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....Classification of supply - UPS along with the battery - cannot be held as naturally bundled - The supply of UPS and Battery is to be considered as Mixed Supply within the meaning of Section 2(74) of the GST Act, as they are supplied under a single contract at a combined single price. - AAR....