TMI BlogUninterruptible Power Supply and Battery Not Classified as Mixed or Composite Supply Under GST Regulations.Classification of the supply - supply of UPS along with the battery - Mixed supply or not - naturally bundled goods - The storage battery has multiple uses and can be put to different uses and when supplied separately with static converter (UPS) it cannot be considered as a composite supply or a naturally bundled supply. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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