Case LawOrder No. MAH/AAAR/SS-RJ/21/2018-19
HP India Sales Private Limited ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- February 16, 2019
- Type:
- Advance Ruling
Subject
Supply of Electro Ink along with consumables is a mixed supply. AAR ruling upheld.
Time Of SupplyMixed SupplyContinuous Supply Of Goods
Summary
The Applicant sought advance ruling on the following questions: I. Classification of Electroink supplied along with consumables under GST, and II. Determination of time and value of supply of Electroink with consumables under the indigo press contrac…
Judgement
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. The present appeal has been filed under Section 100 of the Central Goods…