Sale of pencil with sharpener to attract higher GST than pencil sold alone, rules Gujarat AAR

A pencil sold with sharpener will attract higher GST than a pencil sold alone since the sale of a pencil and sharpener together is ‘mixed supply’, the Gujarat AAR (GAAR) has held. Businesses either supply goods or services alone, or bundle goods and/ or services. Bundled supplies are categorised into two – mixed and composite supply. While mixed supply refers to supply of two or more goods and/ or…