Classification of the supply - supply of UPS along with the ...
Uninterruptible Power Supply and Battery Not Classified as Mixed or Composite Supply Under GST Regulations.
August 20, 2018
Case Laws GST AAAR
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.
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