Page 139 - GSTL_23rd July 2020_Vol 38_Part 4

2020 ] IN RE : H.P. SALES INDIA PVT. LTD. 505

2020 (38) G.S.T.L. 505 (App. - A.A.R. - GST - Mah.)
BEFORE THE APPELLATE AUTHORITY FOR ADVANCE RULING
UNDER GST, MAHARASHTRA
Smt. Sungita Sharma and Shri Rajiv Jalota, Members
IN RE : H.P. SALES INDIA PVT. LTD.
Amended Order No. MAH/AAAR/SS-RJ/21A/2018-19, dated 4-11-2019
in Appeal No. MAH/GST-AAAR-32/2018-19
1
Mixed supply - Consumables supplied along with Electroink com-
pletely independent in nature, and not related in any manner to Electroink -
Bundled supplies by Appellant to its customers having no principal supply -
All the components are indispensable in nature, and not additional or subor-
dinate in nature as indicated in Chartered Engineer’s certificate - Supply of the
Electroink along with other consumables comprising of blanket, photo imag-
ing plate, binary ink developer, HP imaging oil, blanket web and other ma-
chinery products is ‘mixed supply’ under the provision of Section 2(74) of Cen-
tral Goods and Services Tax Act, 2017, all conditions prescribed for mixed
supply being satisfied. [paras 58, 59, 60, 65, 66]
Rectification of mistake - Advance Ruling - Additional submissions
made by appellant inconsequential and not bear any significant bearing on the
outcome of the case - No error apparent on the face of record - Section 102 of
Central Goods and Services Tax Act, 2017. [paras 67, 69]
Appeal dismissed
CASES CITED
CMS Info Systems Ltd. v. Commissioner — 2019 (28) G.S.T.L. 27 (Bom.) — Referred ................... [Para C]
Deva Metal Powders Pvt. Ltd. v. Commissioner of Trade Tax
— 2008 (221) E.L.T. 16 (S.C.) — Referred ..................................................................................... [Para C]
Fermi Solar Farms Private Limited — 2018 (17) G.S.T.L. 297 (App. A.A.R. - GST) — Referred ... [Para 52]
Five Star Shipping — 2018 (14) G.S.T.L. 443 (A.A.R. - GST) — Referred ......................................... [Para 29]
Giriraj Renewables — 2018 (17) G.S.T.L. 156 (App. A.A.R. - GST) — Referred .............................. [Para 52]
Giriraj Renewables Private Limited — Order of Maharashtra Appellate AAR — Referred ......... [Para 52]
Rostam Parvaresh v. Union of India — 2010 (259) E.L.T. 342 (Bom.) — Referred ........................... [Para C]
DEPARTMENTAL CLARIFICATIONS CITED
C.B.E. & C. Circular No. 32/06/2018-GST, dated 12-2-2018 ............................................................. [Para 63]
C.B.E. & C. Circular No. 34/08/2018-GST, dated 1-3-2018 ............................................................... [Para 61]
[Order]. - Proceedings :
(A) At the outset, we would like to make it clear that the provisions of
both the CGST Act and the MGST Act are the same except for cer-
tain provisions. Therefore, unless a mention is specifically made to
such dissimilar provisions, a reference to the CGST Act would also
mean a reference to the same provisions under the MGST Act.
(B) In the present case, appeal had been filed under Section 100 of the
Central Goods and Services Tax Act, 2017 and the Maharashtra
Goods and Services Tax Act, 2017 [hereinafter referred to as “the
CGST Act and MGST Act”] by H.P. Sales India Pvt. Ltd. (hereinafter
________________________________________________________________________
1 On appeal from 2019 (27) G.S.T.L. 464 (App. A.A.R. - GST).
GST LAW TIMES  23rd July 2020  139