The DOMS A1 Pencils, when bundled with a sharpener, are classified as mixed supplies under Section 8(b), Attracting 12% GST Rate. ~ Gujarat AAAR in re, DOMS INDUSTRIES P LTD.
(GUJ/GAAAR/APPEAL/2025/05; dated 22-Jan-2025)
The DOMS A1 product, containing pencils and a sharpener, is classified as a mixed supply. Therefore, the HSN code and tax rate applicable will be that of the component with the highest tax rate (either 8214, 9608, or 9609), which in this case is 12%. The nominal value of the sharpener affects this determination.
Abhishek Raja "Ram"
@abhishekrajaram
MEC, STBA Delhi || Speaker and Author on GST. Life dedicated towards Tax and Economic Reforms & Simplification