Doms Industries Pvt. Ltd ., In re
Date: January 21, 2025
Subject Matter
Supply of Pencils Sharpener along with Pencils is covered under the category of "Mixed Supply". AAR ruling upheld.
Summary
The case involves an appeal filed by M/s. DOMS Industries P Ltd. against an Advance Ruling issued by the Gujarat Authority for Advance Ruling (GAAR), which ruled that the supply of a product known as DOMS Al pencil kit—a pack of pencils, sharpener, a…
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, GUJARAT At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGS] . Act, 2017′ and the `GGST Act, 2017′) are pari materia and have the same provisions in like matter and differ from each oth…