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Electro Ink supplied with consumables by HP is Mixed Supply

Shanti Prime Publication Pvt. Ltd.

Classification of Supply — The applicants are engaged inter alia in providing printing supplies to be used in HP’s Indigo press machines supplied to customers. The HP Indigo printers are significantly different from other office and industrial use printers due to the specialized liquid ink being used in its print process. In a composite supply, the two or more taxable supplies have to be naturally bundled and one of the indicators of a ‘naturally bundled’ supply is that it should be an industry practice. No interfere with the Order of the Advance ruling authority. — HP India Sales Private Limited, In Re… [2019] 10 TAXLOK.COM 115 (AAAR-Maharashtra)