Page 141 - GSTL_23rd July 2020_Vol 38_Part 4

2020 ] IN RE : H.P. SALES INDIA PVT. LTD. 507
17-2-2019 warrants rectification as the additional submissions dated
11-2-2019 filed by the Appellant has truly not been considered in the
impugned AAAR order dated 17-2-2019.
(E) Accordingly, the Appellant was granted personal hearing in the
matter, which was held on 14-8-2019.
Personal Hearing
1. Personal Hearing in the instant matter, conducted on 14-8-2019, was
attended by Shri K. Sivarajan, C.A., on behalf of the Appellant. He reiterated the
additional submissions filed on 11-2-2019 and contended that the impugned
AAAR order dated 17-2-2019 warrants rectification as per the provision of Sec-
tion 102 of the CGST Act, 2017, as the said AAAR order dated 17-2-2019 did not
consider the aforesaid additional submissions filed before the Maharashtra
AAAR on 11-2-2019. Shri P.R. Nilewad, the jurisdictional officer also attended
the above said hearing, wherein he reiterated the earlier submissions filed before
us.
2. The additional submissions filed by the Appellant on 11-2-2019,
which forms the basis for the present application filed under Section 102 of the
CGST Act, 2017 are as under :
3. Appellants are inter alia engaged in supplying HP Indigo printers
and the consumables to re-sellers, who in turn supply them to end customers.
The following points are worth noting in this regard :
(I) The Indigo press machine is sold upfront to the reseller/end cus-
tomer as per mutually agreed terms;
(II) Electro Ink and the consumables required for printing are then sup-
plied to resellers, who supply them to end customers; and
(III) Spare parts are sold to resellers, who consume such spare parts in
the course of providing maintenance services to end customers.
4. It may be noted that the above transactions (i.e. I, II and III) are en-
tirely independent of each other and are distinct supplies vis-a-vis each other
from a Goods and Services Tax (GST) perspective.
The subject matter under the present appeal is the composite supply of
Electro Ink along with other consumables (as per II above) by the Appellant to
the reseller and from the reseller to the end customer.
Further, the two main points of contention are :
(1) Whether the supplies are in the ordinary course of business and
(2) Whether the supplies are naturally bundled?
5. The facts of supply of Electro Ink and consumables are provided in
detail in the appeal memorandum filed by the Appellant.
In addition to the facts submitted in the appeal document and the Im-
pugned Order, for the sake to provide further clarity we wish to bring the follow-
ing supplemental facts :
The Electroink and the consumables are supplied under the following
methods :
• Tier (“Click”) Model; and
• A la carte model

GST LAW TIMES  23rd July 2020  141