Supply of Pencil Sharpener along with Pencils is 'Mixed Supply': Gujarat AAR in Re Doms Industries Pvt Ltd The applicant all the supplies i.e. kit, if containing Sharpener and if tax rate of that particular sharpener is highest among all the product containing in the kit,

in such case the applicant is liable to pay the highest tax rate and HSN code is to be used of that particular supply having highest rate . Citation: Advance Ruling/SGST&CGST/2022/AR/41 Dated: 25-Aug-2022