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TMI Blog2018 (8) TMI 1071X X X X Extracts X X X X X X X X Extracts X X X X ..... y days after the date of communication of Advance Ruling. The Appellant has prayed for condonation of delay on the ground of illness of one of its Directors, which was allowed and the matter heard. The Appellant supplies power solution products and is also a manufacturer of power backups and solar products, including uninterrupted power supply system (hereinafter referred to as "UPS"). The Appellant had approached the West Bengal Authority for Advance Ruling for classification of the supply of UPS along with the battery, and the WBAAR after Hearing the matter and examining the documents, vide its Ruling dated 21.03.2018, decided that: "The supply of UPS and Battery is to be considered as Mixed Supply within the meaning of Section 2(74) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich any other supply forming part of that composite supply is ancillary; Mixed supply defined under Clause (74) of Section 2 of GST Act, 2017- "mixed supply" means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply. Illustration: A supply of a package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated drinks and fruit juices when supplied for a single price is a mixed supply. Each of these items can be supplied separately and is not dependent on any other. It shall not be a mixed supply if these items are supplied separately; Further, it is also pert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rally bundled and supplied in conjunction with each other and hence the supply of static converter along with external battery should be construed as a composite supply and not a mixed supply. The Appellant cited following case laws while arguing the case: 1. T.I. Miller Ltd. vs Union of India and Another [1987 (31) ELT 344)] 2. Kerala State Electronics Dev. Corp. Ltd. Vs Collector of Central Excise, Cochin [1994 (71) ELT 508] 3. Commissioner of Central Excise Vs Electronics and Controls [1998 (27) RLT 816 (CEGAT)] 4. Mangalore Chemicals & Fertilisers Co. Ltd. Vs Collector of Customs, Bombay [(1997 (93) ELT 548 (Tribunal)] 5. Luminous Electronics Pvt. Ltd. Vs Commissioner of Central Excise, New Delhi [2001 (129) ELT 605 (Tri-LB)] The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'a sealed lead acid battery maintenance free' was one of the components of UPSS. This decision was approved by the Supreme Court of India while disposing of the matter of J.K. Synthetics Ltd. Vs Commissioner of Central excise, Jaipur [2003 (152) ELT 35 SC] All the cases cited above were related to the Central Excise or Customs Acts and focused on the classification of UPS under Harmonised Tariff Head 8504 and there was nothing decisive which aids the Appellant to ascertain that the supply of static converter (UPS) and external storage battery is a composite supply or mixed supply, as defined under the GST Act. In addition to above, the Appellant also cited some Judgments of House of Lords and European Court which dealt with the na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... UPS being the principal supply, the relevant tariff head for the composite supply will be 8504 under serial no. 375 of Schedule III in terms of Notification No. 01/2017-Central Tax (Rate) dated 28/06/2017 (1125-FT dated 28/06/2017 of the State tax)." The Appellant in fact submitted that strength of the battery, make of a battery or number of batteries is not unique to UPS but it varies as per power requirement of the customer. 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. In view of the above discussions, we find no infirmity in the Ruling rendered by the West Bengal Authority for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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