Tax Rate Applied to Mixed Supplies Based on Highest Rate Item; Use HSN Code for Higher Tax Item.

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Full Text of the Document

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....Supply of Pencils Sharpener along with Pencils - A mixed supply containing more than two supplies shall be treated as a supply of that particular supply which attracts the higher rate of tax in the mix supply. We hold that the applicant is required to use the HSN code of the particular supply which attracts higher rate of tax among all the taxable supplies containing in a pack/box. - AAR....