The Appellate Authority for Advance Ruling (AAAR), West Bengal has held that the supply of UPS and Battery is to be considered as Mixed Supply within the meaning of Section 2(74) of the GST Act, as they are supplied under a single contract at a combined single price. The Applicant, a supplier of power solutions, […]
The post Supply of UPS and Battery under a Single Contract is Mixed Supply: AAAR [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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