Two or more individual supplies in conjunction with each other for a single price is Mixed Supply

In re Medha Servo Drives Private Limited (GST AAAR Telangana) In the present case ,the applicant is involved in the supply of ‘design , development , manufacture , supply, testing and commissioning of 152 sets of 25 KV AC micro processor controlled IGT based 3 phase propulsion system and equipment to rdso specification’. As per the Purchase Order ‘PO No 08/17/1119/1101/F’ the price of each set was quoted to be Rs.4,77,82,716-00. This price is for design, development, manufacture, supply, testing and commissioning of each set. Each set consists of multiple items including both goods and...