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GST - Highlights / Catch Notes

Home Highlights January 2021 Year 2021 This

Classification of goods - Composite supply or Mix supply - The ...

Case Laws     GST

January 19, 2021

Classification of goods - Composite supply or Mix supply - The supply of Gota Mix and Chutney powder will be considered as a ‘mixed supply’ of goods and will be considered as a supply of Gota Mix (falling under Sub-heading 11061000 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) on which the GST liability will be 5%(2.5% CGST + 2.5% SGST). - AAR

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