Inclusion of sharpeners & erasers with pencil kits is mixed supply: GST AAAR Gujarat

In re DOMS Industries P Ltd. (GST AAAR Gujarat) Gujarat Appellate Authority for Advance Ruling (AAAR) upheld the previous ruling on the GST classification of DOMS Industries P Ltd.’s stationery kits. The company, which manufactures and supplies stationery products, had sought clarification on whether the inclusion of sharpeners and erasers with pencil kits would affect the GST rate. The Gujarat Authority for Advance Ruling (GAAR) had previously determined that such supplies constituted a “mixed supply” rather than a “composite supply.” The ruling was based on the fact...