AAR : Supply of UPS & battery at combined single price, taxable as 'mixed supply'

West Bengal AAR rules that supply of UPS and battery under a single contract at a combined single price, is liable to GST as ‘mixed supply’ u/s 2(74) of CGST / WB GST Act; Rejects applicant’s stand that battery, being supplied as part of an integral contract, remains naturally bundled with UPS – the principal supply, stating that “Goods are naturally bundled  in a supply contract if the contract is indivisible”; Observes, when UPS is supplied with built-in ba...