AAAR : Upholds AAR; UPS & battery supplied at combined 'single price' constitutes a 'mixed supply'

Aug 23,2018

West Bengal Appellate Authority for Advance Ruling (AAAR) upholds the order of AAR, supply of UPS and battery under a single contract at a combined single price, liable to GST as ‘mixed supply’ u/s 2(74) of CGST / WB GST Act; Notes appellant’s contention that, UPS cannot function without battery as such, hence, latter is an integral part of UPS, naturally bundled and supplied in conjunction with each other, accordingly, supply of static converter along with ex...


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