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2022 (7) TMI 751 - APPELLATE AUTHORITY FOR ADVANCE RULING, TELANGANAClassification of supply - mixed supply or not - Locomotive parts - goods and services are supplied at individual price separately but not for a single price - Sub-section (74) of section 2 of the CGST/TGST Acts - HELD THAT:- Price break up doesn’t necessarily imply that the items are being supplied separately for separate prices. Here, though the supplies are capable of being made individually, the essential concomitant of the present agreement is that they should be supplied in conjunction with each other to function as one complete rake set. The schedule of delivery mentions that the entire set is to be delivered at once but not the individual items separately. Even as per terms of payment, payment is done for the entire set and not individual items, implying the supply is being made for single price per unit. Further, this supply cannot be termed a composite supply because the supplies involved are not naturally bundled and only one of the supply cannot be determined as a principal supply. Hence, in this case there are two or more individual supplies, supplied in conjunction with each other by a taxable person for a single price, which does not constitute a composite supply. Thereby, the supply satisfies all the pre-requisites to be termed as a “Mixed Supply”. The decisions relied upon by the applicant are distinguishable to the facts of the case on hand - the said supply is held to be a mixed supply.
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