AAAR: Supply of Electro Ink with consumables to authorised reseller for onward sales constitutes a ‘mixed supply’, upholds AAR

Maharashtra AAAR upholds order passed by AAR that 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’ covered u/s 2 (74) as well as a continuous supply as defined u/s 2(32) of CGST Act, 2017; Rejects appellant’s plea that said supply is a ‘composite supply’ where Electro Ink is the principal supply, observes that it is not that printi...