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JAINISH ANANTKUMAR PATEL
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

SANJAY SAXENA
MOHIT AGRAWAL
Pet. Counsel
Rubbal A.bhandari
Res. Counsel
Na

Petitioner / Applicant

JAINISH ANANTKUMAR PATEL
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Jul 30, 2020
Order No.

GUJ/GAAR/R/44/2020

Citation

2020(7) TAXREPLY 3695
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ORDER

BRIEF FACTS The applicant M/s. Jainish Anantkumar Patel, who is an unregistered person in GST has submitted that he wants to carry on the trading activity of Grated Supari, Lime and Tobacco by putting them together in a transparent plastic pouch for the sake of easy carry by the customer. The applicant further states that all the items will be supplied in a single pouch, will have separate price and will be shown in the invoice as a separate bill of item and at no stage will a single price be charged from the customers. He has also stated that the plastic pouch will be used to merely facilitate the customer for easy carry of the products and that each of these items can be supplied separately and is not dependent on each other, so, they cannot be classified as composite supply. 2. The applicant has further submitted that as per definition under Section 2(74) of the CGST Act, 2017, ‘mixed supply’ means two or more individual supplies of goods or services, or ....

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