Switching Avo Electro Power Ltd., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- March 21, 2018
- Type:
- Advance Ruling
- Members:
- VISHWANATH AND PARTHA SARATHI DEY
Subject
Combination of goods that do not amount to a composite supply, being offered at a single price is to be treated as mixed supply
Summary
The Applicant, stated to be a supplier of power solutions, including UPS, servo stabiliser, batteries etc. wants a ruling on the classification of the supply when it supplies UPS along with the battery. More specifically, he wants a ruling on whether…
Judgement
1. The Applicant, stated to be a supplier of power solutions, including UPS, servo stabiliser, batteries etc. wants a ruling on the classification of the supply when it supplies UPS along with the battery. More specifically, he wants a ruling on whether such supplies can be treated as Composite Supply within the meaning of Section 2(30) of the CGST/WBGST Act, 2017 (hereinafter referred to as…