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The supply of Electro Ink supplied along with consumable is a mixed supply as defined u/s section 2 (74) of the GST Act

Shanti Prime Publication Pvt. Ltd.

Classification of Goods — Section 2, 12 of GST ACT, 2017; Section 2, 8,12, 31 (4) of MSGST Act, 2017 - The Applicant is 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 (ElectroInk) being used in its print process. The Applicant sought Advance Ruling in respect of ”classification of ElectroInk supplied along with consumables under GST“. The Authority Ruled out that “the supply of Electro Ink supplied along with consumable is a mixed supply as defined u/s section 2 (74) of the GST Act and is also a continuous supply of goods as defined u/s 2 (32) of the GST Act“.—Hp India Sales Private Limited, In Re… [2018] 02 TAXLOK.COM 392 (AAR-Maharashtra)

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