NAA's First Order, Discussion On New GST Return Filing System Held

Advance Rulings

• The Authority for Advance Ruling (AAR), West Bengal, has ruled that the supply of UPS and battery is to be considered as mixed supply within the meaning of Section 2(74) of the GST Act, as they are supplied under a single contract at a combined single price. The AAR's decision regarding UPS and battery is in line with the Supreme Court's decision State of Punjab & Others vs Nokia India Pvt Ltd [2015 (315) E.L.T. 162] wherein it is was held that a charger cannot be held as an integral part of the mobile phone, making it a composite good. Merely making a composite package of cell phone charger will not make it a composite supply.

• The AAR, West Bengal, has ruled that a person engaged exclusively in supplying goods and services that are wholly exempt from tax is not required to be registered under the GST Act if he is not otherwise liable to pay tax under reverse charge under Section 9(3) of the GST Act.