HP India Sales Private Limited ., In re
Date: December 29, 2025
Subject Matter
Supply of ElectroInk and Consumables Classified as Mixed Supply, Not Composite Supply
Summary
The Authority for Advance Ruling (AAR) dismissed the applicant's request, holding that the supply of ElectroInk along with consumables and operator parts constitutes a mixed supply under Section 2(74) of the CGST Act. The AAR further determined that…
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The applicant M/s. HP India Sales Private Limited filed an application for Advance Ruling dated 12.03.2018 for the following questions: Classification of ElectroInk supplied along with consumables under GST. Determina…