AAR: Supply of business consulting services along with duty credit scrips constitutes a mixed supply, taxable at 18%

Tamil Nadu AAR holds that applicant supplying duty credit scrips and supply of various services of data management, consultancy, legal services etc. constitutes mixed supply; Notes that the one lump sum consideration amount received from customers consists for consultancy and service rendered along with price for the duty credit /transferable incentive at premium;  States that both activities are independent and applicant can very well supply only the duty credit scrip b...