ElectroInk Bundle is Mixed Supply Due to Absence of Principal Supply: AAR Maharashtra

In re HP India Sales Private Limited (GST AAR Maharashtra) M/s. HP India Sales Private Limited filed an application under Section 98 of the CGST Act, 2017 seeking advance ruling on (i) classification of ElectroInk supplied along with consumables under GST, and (ii) determination of time and value of supply under the Indigo Press contract. The Authority for Advance Ruling (AAR), by order dated 08.06.2018, held that the supply of ElectroInk along with consumables constituted a mixed supply under Section 2(74) and also a continuous supply of goods under Section 2(32). It further ruled that the ti...