GST Ruling: Tea and Premix Bundles Classified as Mixed Supply

In re Jivraj Tea International Pvt. Ltd. (GST AAR Gujarat) The applicant, a registered GST taxpayer engaged in manufacturing and supplying various types of tea and premix tea, sought an advance ruling from the Gujarat Authority for Advance Ruling (AAR) regarding the GST classification of bundled supplies. The applicant produces several varieties of black tea, green tea, herbal tea, flavoured tea, and masala instant premix tea. While the teas are generally taxed at 5% under different HSN codes, the instant premix tea attracts 18% GST under a separate HSN code. The applicant intends to offer sac...