Supply of Electronic along with other consumables by H.P. is mixed supply

In re H.P. Sales India Pvt. Ltd. (GST AAAR Maharashtra)

The Appellate authority did not find any reason to amend our original order dated 17.02.2019, wherein it was held that the supply of the Electronic along with the other consumables comprising of blanket, photo imaging plate, binary ink developer, HP imaging oil, blanket web and other machinery products by the Appellant to its customers is ‘mixed supply’ and not the ‘composite supply’, as being claimed by the Appellant.

FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING, MAHARASHTRA

PROCEEDINGS

(under Section 102 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)

Please become a Premium member. If you are already a Premium member, login here to access the full content.