TaxTMI 
TaxTMI 
2025 (12) TMI 810
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.... as an introductory offer to analyse the demand of premix tea. They believe that the principal product in the above pack is Premium Black Tea. (ii) Jivvij Samaara Masala Instant Premix Tea The Premix tea includes Dairy Whitener, Sugar, Tea Extract, Masala (Clove, Cardamom, Ginger, Black Pepper, Cinnamon & Nutmeg) and is being sold by them under HSN Code-21012010 @ 18 % GST. (iii) Samaara Premium Ctc Leaf Black Tea 250 gms Jar, 500 gms Jar & 1 kg Jar This product is marketed as 'Premium Black Tea' and sold for a single price. The packaging of Premium Ctc Leaf Black Tea 250 gms Jar is 48 packages per carton, Premium Ctc Leaf Black Tea 500 gms Jar is 24 packages per carton and Premium Ctc Leaf Black Tea 1 kg Jar is 12 packages per carton. The tea is being sold by them under HSN code - 09023020 @ 5% GST. They are planning to provide a box of premix tea with Samaara Premium Ctc Leaf Black Tea 250 gms Jar as an introductory offer to analyse the demand of premix tea. They believe that the principal product in the above pack is Black Tea. (iv) Premium Lemon, Jasmine and Mint Green Tea This product contains 25 Green Tea Bags. The Premium....
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....s with Samaara Premium Ctc Leaf Black Tea 250 gms Jar, 500 gms Jar & 900 gms Jar being the principal supply will be considered as the "Composite Supply" or "Mixed Supply"? What will be the rate of tax for the above? (c) Whether the supply of Jivvij Samaara Masala Instant Premix Tea sachets with Premium Lemon, Jasmine and Mint Green Tea being the principal supply will be considered as the "Composite Supply" or "Mixed Supply"? What will be the rate of tax for the above? (d) Whether the supply of Jivvij Samaara Masala Instant Premix Tea sachets with Herbal Tea (Chai Vedic) being the principal supply will be considered as the "Composite Supply" or "Mixed Supply"? What will be the rate of tax for the above? (e) Whether the supply of Jivvij Samaara Masala Instant Premix Tea sachets with Pyramid Tea Bags being the principal supply will be considered as the "Composite Supply" or "Mixed Supply"? What will be the rate of tax for the above? (f) Whether the supply of Jivvij Samaara Masala Instant Premix Tea sachets with Flavoured Black Tea (Saffron Tea & Rose Tea) being the principal supply will be considered as the "Composite Supply" or "Mixed Supply"? What will be ....
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....Sheth, Advocate, appeared on behalf of the applicant and reiterated the facts & grounds as stated in the application. On a query as to how many packets/Qty of Premix tea sachets would be supplied with each type of tea, the applicant vide their letter dtd. 19.11.2025 has submitted the details as under:- (a) Jivvij Samaara Black Tea Leaf 5Kg Pouch-A box of 10 Sachets of premix tea per carton. (b) Samaara Premium Ctc Leaf Black Tea 225G Jar, 450G Jar & 900G Jar-A box of 10 Sachets of premix tea per carton. (c) Premium Lemon, Jasmine and Mint Green Tea - 2 Sachets of premix tea out of box of 10 Sachets. (d) Herbal Tea (Chai Vedic)-2 Sachets of premix tea out of box of 10 Sachets. (e) Pyramid Tea Bags-2 Sachets of premix tea out of box of 10 Sachets. (f) Flavoured Black Tea (Saffron Tea & Rose Tea)-A box of 10 Sachets of premix tea per carton. The image of how the sachets of premix tea are supplied is as below: - Discussion and findings 6. At the outset, we would like to state that the provisions of both the CGST Act and the GGST Act are the same, except for certain provisions. Therefore, unless a mention is specifically mad....
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....n with each other in the ordinary course of trade. An illustration has also been provided below the definition of composite supply to explain the meaning of naturally bundled. The example provided in the illustration is supply of goods along with transportation and insurance. When the goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply, the supply of goods being the principal supply. The rule, therefore, is, if various elements of a bundled service are naturally bundled in the ordinary course of business, it shall be treated as provision of a single service which gives such bundle its essential character. 10. The CBIC in its Flyer No. 4, dated 5-8-2019 has listed some indicators to ascertain whether the bundled services are naturally bundled in the ordinary course of business, as under:- • The perception of the consumer or the service receiver. If large number of service receivers of such bundle of services reasonably expect such services to be provided as a package, then such a package could be treated as naturally bundled in the ordinary course of business. • Majority o....
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...., we are of the view that the supply of Instant Premix tea with other tea will not constitute a composite supply. 11. This brings us to the next question as to whether, such supply would fall under mixed supply. As per Section 2 (74) of the CGST Act, 2017, a mixed supply means two or more individual supplies of goods or service or any combination thereof, made in conjunction with each other for a single price where such supply does not constitute a composite supply. From the definition, we find that only those bundled supplies which do not constitute a composite supply, can fall under mixed supply. We have already discussed in the preceding paras as to why the supply in question is not a composite supply. We find that the illustration provided below the definition of mixed supply gives an example of a supply of a package consisting of caned foods, sweets, chocolates, cakes, dry fruits, aerated drinks and fruit juices, which when supplied for a single price as a mixed supply. The illustration further mentions that each of these items can be supplied separately and is not dependent on each other. Thus, for a bundled supply to be a mixed supply, the following elements are required:....
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....upply. However, we find that in the instant case all the rates are equal. The GST Act is silent as to under which HSN would such supply fall, in case the GST rates of all the supplies in a mixed supply is the same. We feel that any of the HSNs of the supplies in the mixed supply can be mentioned while supplying the goods. 15. In view of the foregoing, we rule as under: - RULING Q. 1 Whether the supply of Jivvij Samaara Masala Instant Premix Tea sachets with Jivvij Samaara Black Tea Leaf 5 kg Pouch being the principal supply will be considered as the "Composite Supply" or "Mixed Supply"? What will be the rate of tax for the above? A.1 It will be considered as Mixed Supply and the rate of Tax would be 5% Q.2 Whether the supply of Jivvij Samaara Masala Instant Premix Tea sachets with Samaara Premium Ctc Leaf Black Tea 250 gms Jar, 500 gms Jar & 900 gms Jar being the principal supply will be considered as the "Composite Supply" or "Mixed Supply"? What will be the rate of tax for the above? A.2 It will be considered as Mixed Supply and the rate of Tax would be 5% Q.3 Whether the supply of Jivvij Samaara Masala Instant Premix Tea sachets with Premium Lemon, Jasmine a....