GST Classification of ElectroInk supplied with consumables : Maharashtra AAR clarify

By | October 22, 2018
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(Last Updated On: October 22, 2018)

Classification of ElectroInk supplied along with consumables under GST; and Determination of time and value of supply of ElectroInk with consumables under the indigo press  Contract?

Held

Supply of Electro Ink  supplied with consumables is a mixed supply  as defined under Section 2(74) of CGST Act 2017 and is a continuous supply of Goods u/s 2(32) of CGST Act

Time of supply of Electro Ink  supplied with consumables under the Indigo press contract would be earliest date between the date of Invoice or date of receipt of payment.

The value of Supply will be transaction value as declared in the invoice issued u/s 31(4) of CGST Act

Maharashtra AUTHORITY FOR ADVANCE RULINGS

HP India Sales Private Limited

ARA- 38/2017-18/B- 45 Mumbai, dt. 08.06.2018

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