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GST - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Classification of supply - UPS along with the battery - cannot ...

GST

April 17, 2018

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

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