The AAR determined that the Geometry Compass Box constitutes a ...

Geometry Compass Box Ruled as Mixed Supply, GST Rate Set at 18% Based on Highest-Taxed Component Under Section 2(74)

April 16, 2025

Case Laws GST AAR

The AAR determined that the Geometry Compass Box constitutes a mixed supply under Section 2(74), not a composite supply. The box contains multiple discrete items (compass, divider, scale, protractor, set squares, pencil, eraser, sharpener) which can be independently purchased. Since individual components are commercially available separately, the combination does not qualify as naturally bundled goods. Consequently, the HSN classification falls under Chapter Sub Heading 90178010, with an applicable GST rate of 18%, based on the highest tax-rated item within the package.

View Source

← Previous Next →

The AAR determined that the Geometry Compass Box constitutes a ...

Geometry Compass Box Ruled as Mixed Supply, GST Rate Set at 18% Based on Highest-Taxed Component Under Section 2(74)

April 16, 2025

Case Laws GST AAR

You may also like:

Classification of supply - composite supply of services or mixed supply - services for a “Single consolidated Rate” as a package - services like Transportation and...

AAAR determined that supply of DOMS A1 pencils with sharpener constitutes a mixed supply under CGST Act, 2017, not a composite supply, as items are not naturally bundled...

The AAR ruled on classification of fitted assets supply services on hire basis. The authority determined that the applicant's services constitute leasing/rental services...

Classification of supply - supply of hiring services of air conditioning system and fire extinguishing system - The AAR observed that, there can be no dispute in this...

Rate of GST - as per Section 8, the rate of tax of this mixed supply which is billed at a single price is the rate of the highest rate of the services supplied which is 18%.

Classification of goods - rate of GST - Supply of products such as frontal frames with fascia pads along with fixture as a complete set, would qualify as a mixed supply...

Classification of goods and rates of GST - solar inverter - the combination of solar panel, inverter, solar battery and charge controller may qualify as “Solar Power...

Supply of Pencils Sharpener along with Pencils - A mixed supply containing more than two supplies shall be treated as a supply of that particular supply which attracts...

The works rendered by the applicant involving application of polymer protective coating for bridges, as part of construction or routine maintenance/renovation, falls...

Classification of goods - rate of tax - Composite supply or mixed supply - The mixed supply of Instant mix flour of Gota/Methi Gota with Chutney powder/Kadi Chutney...

Classification of goods - Rava Idli Mix - In the instant case the impugned product is admittedly a mixture and does not give the character of either of the constituent...

Eligibility criteria for GST exemption on hostel accommodation services, the requirement for GST registration based on turnover, the applicable GST rate for hostel...

Classification of goods - rate of GST - sale of solar energy products as Solar Water pumping system as a whole - the supply of solar energy based bore well water pumping...

This circular clarifies GST rates and classification for certain goods based on recommendations of the GST Council's 54th meeting. Key points: Extruded/expanded savoury...

The CCST issued a comprehensive circular clarifying multiple GST-related matters based on the 55th GST Council meeting recommendations. Key clarifications include: (1)...

Quick Updates: