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GST - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Classification of supply of goods - Electrolnk supplied along ...


Court Rules: Imaging Products Equally Essential; Ink Not Principal in Supply Classification; No Composite Supply Status.

August 1, 2019

Case Laws     GST     AAAR

Classification of supply of goods - Electrolnk supplied along with consumables - all the Imaging products are equally necessary and it is not that any one of them is a Principal supply. Therefore, we cannot say that this is a composite supply where the supply of Ink is a principal supply.

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