Supply of Pencils Sharpener with Pencils is Mixed Supply

In re Doms Industries Pvt. Ltd. (GST AAR Gujarat) Supply of sharpeners along with pencils amounts to ‘Mixed Supply’ taxable at the higher rate among all the supplies The AAR, Gujarat in the matter of M/s. Doms Industries Pvt. Ltd. [Advance Ruling No. GUJ/GAAR/R/ 2022/52 dated December 30, 2022] has held that the supply of pencil-sharpeners along with pencils will be covered under the category of ‘Mixed Supply’ and that HSN code will be used which attracts higher rate of tax among all the taxable supplies containing in a pack/box. Facts: M/s Doms Industries Pvt. Ltd. (“the Applicantâ€...