AAR: Printing of ‘Directory’ along-with marketing of advertisement space for Club constitutes a ‘mixed supply’

West Bengal AAR holds that supply to the Club of printing service (SAC 998912) (i.e. printing the ‘Directory of Members,2020’) and intermediary service for selling space for advertisement on behalf of the club (SAC 998362) constitutes a ‘mixed supply’ u/s 2(74) of CGST Act, 2017, taxable at 18%; Observes that both services are not naturally bundled, as the applicant has agreed to the obligation to match the cost of financing the project of printing from the proceeds f...