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GST - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Composite Supply/ Mixed Supply - UPS supplied with external ...

August 7, 2018

Case Laws     GST     AAAR

Composite Supply/ Mixed Supply - UPS supplied with external storage battery - 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. - Order of AAR confirmed by the Appellate AAR

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