Supply of pencil with sharpener and eraser is not composite supply.
Supply of pencil with sharpener is not a composite supply but a mixed supply as per advance ruling.
#tax #GST #CaseLaws #COVID19
Supply of pencil with sharpener is not a composite supply but a mixed supply as per advance ruling.
#tax #GST #CaseLaws #COVID19
The ruling states that the applicant has used the word “accessory” along with sharpener and eraser which means they are not essential or integral to pencil but they are useful and therefore, they are not naturally bundled.
The AAR
notes that the argument of the applicant that these items are generally sold together in this industry is not acceptable because they are also sold independently and it is a marketing technique to increase sale of sharpener and eraser.
notes that the argument of the applicant that these items are generally sold together in this industry is not acceptable because they are also sold independently and it is a marketing technique to increase sale of sharpener and eraser.
Title: Doms Industries Private Limited
Authority: Gujarat AAR
Citation: ADVANCE RULING NO. GUJ/GAAR/R/2022/52
Dated: 30-Dec-2022
In my view, GST Council should intervene in this case as this is industry practice to have sharpener and eraser bundled with pencils.
Authority: Gujarat AAR
Citation: ADVANCE RULING NO. GUJ/GAAR/R/2022/52
Dated: 30-Dec-2022
In my view, GST Council should intervene in this case as this is industry practice to have sharpener and eraser bundled with pencils.
"पढ़ेगा इंडिया, तभी तो आगे बढ़ेगा इंडिया !" is not merely a slogan but a goal to be achieved.
Considering the Literacy rate in India and stress on Middle Class to promote education, this is fit case for considering this kit as "Naturally Bundled" and provide relief.
Considering the Literacy rate in India and stress on Middle Class to promote education, this is fit case for considering this kit as "Naturally Bundled" and provide relief.
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