Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

The supply of the Electrolnk along with the other consumables comprising of blanket, photo imaging plate, binary ink developer, HP imaging oil, blanket web and other machinery products by the Appellant to its customers is ‘mixed supply’ and not the ‘composite supply’

Supply under GST— In the present case, appeal had been filed against the advance ruling.
the Appellant’s contention is with regard to the non-consideration of the additional submissions dated 11.02.2019 in the impugned AAAR order dated 17.02.2019, [2019] 10 TAXLOK.COM 115 (AAAR-Maharashtra), leading to the apparent error on the face of the record, and warranting the invocation of Section 102 of the CGST Act, 2017 for the rectification of the error in the impugned AAAR order.

Held that— We do not find any reason to amend our original order dated 17.02.2019, wherein it was held that the supply of the Electrolnk along with the other consumables comprising of blanket, photo imaging plate, binary ink developer, HP imaging oil, blanket web and other machinery products by the Appellant to its customers is ‘mixed supply’ and not the ‘composite supply’, as being claimed by the Appellant.—H.P. Sales India Pvt. Ltd., In Re… [2019] 18 TAXLOK.COM 123 (AAAR-Maharashtra)