Appellate Authority for Advance Ruling: UPS with external battery not a composite supply under GST due to independent use.

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....Composite Supply/ Mixed Supply - UPS supplied with external storage battery - naturally bundled goods - The storage battery has multiple uses and can be put to different uses and when supplied separately with static converter (UPS) it cannot be considered as a composite supply or a naturally bundled supply. - Order of AAR confirmed by the Appellate AAR....