Pencil Box With Pencils, Sharpener, Eraser, and Scale to Be Treated as Mixed Supply | AAAR

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  • Last Updated on 17 March, 2025

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GST Classification of Mixed Supply

Case Details: Doms Industries (P.) Ltd., In re - [2025] 172 taxmann.com 206 (AAAR-GUJARAT)

Judiciary and Counsel Details

  • B V Siva Naga Kumari, Member (CGST) & Rajeev Topno, Member (SGST)
  • Rahul Shah, Authorized Signatory, Santosh Sonar, Keshar Soni for the Respondent.

Facts of the Case

Petitioner, a manufacturer of stationery products, sought clarification on the GST classification of its pre-packaged kits containing pencils, sharpeners, and other items. The company questioned whether such supplies should be treated as a ‘composite supply,’ attracting a single GST rate based on the principal item, or a ‘mixed supply,’ where the highest applicable GST rate applies.

AAR Held

The Gujarat Authority for Advance Ruling (AAR) ruled that the supply of pencils sharpener along with pencils is a mixed supply. The ruling was challenged before the Gujarat Appellate Authority for Advance Ruling (AAAR).The AAAR upheld the ruling of AAR and held that the supply of the sharpener along with the kit having a nominal value will have an impact on the rate of tax. The rate of tax will be 12%, and the HSN code, in respect of mixed supply, will be the supply which attracts the higher rate of tax among all the three supplies.

List of Cases Reviewed

List of Cases Referred to

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