Composite supply treated as principal supply where elements are naturally bundled; mixed supply attracts the supply with highest tax.
Section 8 treats multi-element transactions as either a composite supply-taxed as the principal supply when elements are naturally bundled and ancillary to a predominant supply-or a mixed supply-taxed as the component attracting the highest rate when elements are separable and not naturally bundled; natural bundling is assessed by ordinary business practice, consumer expectation, supplier prevalence, ancillary character of components, and whether removal of an element alters the overall supply. (AI Summary)

GST practitioner eligibility: professional or graduate qualifications permit enrolment but registered persons retain responsibility for return accuracy.
Eligibility to enrol as a Goods and Services Tax Practitioner requires Indian citizenship, sound mind, no insolvency or conviction, and specified professional or educational qualifications; applicants apply using the prescribed enrolment application, which an officer may accept with a certificate or reject if unqualified. Enrolled practitioners may furnish supply details, file returns, make electronic deposits, claim refunds, apply for registration amendments, and represent clients with authorization, but must prepare statements diligently, authenticate filings electronically, and are subject to misconduct notices, hearings and possible disqualification; registered persons remain responsible for return accuracy and practitioners must meet periodic examination requirements to maintain enrolment. (AI Summary)

IGST refund via shipping bill may be delayed due to EDI format and invoice currency mismatches affecting electronic matching.
Refund of integrated tax on exports is processed via the shipping bill: the shipping bill with GST invoice details is treated as the refund application once the export manifest/report and a valid return in FORM GSTR-3 are filed, and Customs and the common portal exchange FORM GSTR-1 invoice details to confirm exports and trigger electronic credit of the refund to the registrant's bank account. Operational issues arise from the new shipping bill format and Customs EDI mismatches, and from reconciling GST tax invoices in INR with export invoices in foreign currency for multi-consignment shipments, which may delay electronic matching and refunds. (AI Summary)