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Classification of supply - UPS along with the battery - cannot be held as naturally bundled - The supply of UPS and Battery is to be considered as Mixed Supply within the meaning of Section 2(74) of the GST Act, as they are supplied under a single contract at a combined single price. - AAR

Goods and Services Tax - Classification of supply - UPS along with the battery - cannot be held as naturally bundled - The supply of UPS and Battery is to be considered as Mixed Supply within the meaning of Section 2(74) of the GST Act, as they are supplied under a single contract at a combined single price. - AAR - TMI Updates - Highlights ..... .....

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