Switching Avo Electro Power Ltd., In re
Date: July 25, 2018
Subject Matter
Combination of goods that do not amount to a composite supply, being offered at a single price is to be treated as mixed supply
Summary
The Appellant supplies power solution products and is also a manufacturer of power backups and solar products, including uninterrupted power supply system (hereinafter referred to as "UPS"). The Appellant had approached the West Bengal Auth…
1. This Appeal has been filed by M/s Switching Avo Electro Power Limited, holding GSTIN 19AAICS2473C1ZC (hereinafter referred to as the "Appellant"), on 10.05.2018 against the Ruling dated 21.03.2018 pronounced by the West Bengal Authority for Advance Ruling. The Appeal was filed beyond the stipulated period of thirty days after the date of communication of Advance Ruling. The Appellant…