AAR : Absent natural bundling, Electro-Ink supplies along with consumables, constitutes 'mixed and continuous' supply

Oct 23,2018

Supply of Electro Ink with consumables to authorised reseller and distributors for onward sale to customers of HP Indigo Presses on back to back basis, constitutes a ‘mixed supply’ as defined u/s 2(74) of CGST Act, 2017; Rejecting applicant’s contention that said transaction is a composite supply as defined u/s 2(30) of CGST Act wherein supply of Electro Ink is the Principle supply, remarks that, “transaction of supply of ElectroInk with consumables cannot be consider...


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