ITC cannot be denied merely because one of the constituent service of mixed supply attracts Nil rate of tax

In re Shree Arbuda Transport (GST AAAR Gujarat) Question 1: If we want to provide all above services for a Single consolidated Rate as a package, whether such supply would be treated as Mixed supply as per the provisions of Section 2(74) of the CGST Act, 2017, since the services are not naturally bundled and are capable of being provided independently? Or it shall be treated as Composite supply? Answer: Such supply would be treated as ‘mixed supply’ as per the provisions of Section 2(74) of the CGST Act, 2017. Question 2: What shall be the applicable HSN code and corresponding GS...