2026 (3) TMI 185

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....constituted under Section 99 of the West Bengal Goods and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed there under, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for....

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....r (HSN 1702, GST @ 5%) is the principal supply, and the entire supply is taxable at 5%? Question 3: Whether the supply of Nutritional Beverage Mix along with a Shaker, jointly packed and sold as a single unit, constitutes a composite supply under Section 2(30) of the CGST Act / IGST Act? Question 4: If answer to Question 3 is in the affirmative, whether Nutritional Beverage Mix (HSN 1901, GST @ 5%) is the principal supply, and the entire supply is taxable at 5%? Question 5: Without prejudice to the above questions, whether the Plastic Sipper and Shaker, treated as goods supplied free of cost, require reversal of input tax credit under Section 17(5)(h) of the CGST Act, 2017 and consequently the entire supply would ....

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....to 22.09.2025, the Applicant disclosed such bundled supplies as a single pack under one invoice line item under the respective HSN of the beverage mix. In certain trade channels, the accessory was reflected as a separate line item with zero value for accounting purposes. In all cases, consideration was attributable solely to the principal product. The Applicant submits that the bundled supply satisfies the definition of "composite supply" under Section 2(30) of the CGST Act, as it consists of two taxable goods naturally bundled and supplied together in the ordinary course of business, with the beverage mix being the principal supply under Section 2(90). The essential character and dominant intention of the transaction is the purchase of the....