Geometry Compass Box is a Mixed Supply, Taxable at 18%: AAR Maharashtra

In re Amardeep Udyog (GST AAR Maharashtra)

The Maharashtra Authority for Advance Ruling (AAR) has ruled that the “Geometry Compass Box” supplied by Amardeep Udyog to the BrihanMumbai Municipal Corporation (BMC) is a mixed supply and will be taxed at the highest rate applicable to any item within the box, which is 18% (9% CGST + 9% SGST). The AAR classified the entire supply under HSN code 90178010.

Amardeep Udyog sought clarification on the co

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