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The delivery of Grated Supari, Lime and Tobacco put together in a transparent plastic pouch by the applicant for the sake of easy carry by the customer will be treated as ‘composite supply of goods’ with the principal supply of ‘Chewing Tobacco’ falling under Tariff item 24039910 on which GST liability is 28%

Classification of goods— In the instant case, the main issue to be decided is whether the delivery of the 3 items Grated Supari, Lime and Tobacco put together in a transparent plastic pouch by the applicant for the sake of easy carry by the customer will be treated as mixed supply or otherwise. Held that— The delivery of the aforementioned items by the applicant M/s. Jainish anantkumar patel in a single transparent plastic pouch to the customers will be considered as a ‘composite supply of goods’ as per the definition under Section 2(30) of the CGST Act, 2017 with the principal supply of ‘Chewing Tobacco’ falling under Tariff item 24039910. The product ‘Chewing Tobacco’ appears at Sr.No.15 of Schedule-IV of the Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 issued under the CGST Act, 2017 on which GST liability is 28%. The said product also appears at Sr.No.26 of Notification No.01/2017- Compensation Cess (Rate) dated 28.06.2017 issued under the CGST Act, 2017 under which a Compensation Cess of 160% is leviable on it. Also, as per Section 136 of the Finance Act, 2001, a National Calamity Contingent Duty (NCCD) of 10% is leviable on chewing tobacco as per the Seventh Schedule to the Finance Act, 2001.