Jainish Anantkumar Patel ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- July 30, 2020
- Type:
- Advance Ruling
- Members:
- Sanjay Saxena, Mohit Agrawal
Subject
Delivery of Grated Supari, Lime and Tobacco put together in a single transparent plastic pouch is a Composite Supply
Summary
The main issue to be decided is whether the delivery of the 3 items Grated Supari, Lime and Tobacco put together in a transparent plastic pouch by the applicant for the sake of easy carry by the customer will be treated as mixed supply or otherwise.…
Judgement
The applicant M/s. Jainish Anantkumar Patel, who is an unregistered person in GST has submitted that he wants to carry on the trading activity of Grated Supari, Lime and Tobacco by putting them together in a transparent plastic pouch for the sake of easy carry by the customer. The applicant further states that all the items will be supplied in a single pouch, will have separate price and will be s…