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In a significant GST development, the Authority for Advance Ruling Maharashtra has ruled that the “per click” supply of ink and consumables by HP India Sales Pvt. Ltd. for its HP Indigo presses qualifies as a composite supply under GST law, following a remand by the Bombay High Court. Under this proprietary click model, customers are billed on a per-print basis covering specialized ElectroInk and other essential consumables supplied together as part of an integrated printing solution. The AAR observed that these items are naturally bundled and technologically interdependent in the ordinary course of business, with ink constituting the principal supply, thereby attracting GST at the rate applicable to the principal component rather than the highest rate as in a mixed supply. The ruling reverses the earlier stance and provides clarity on the tax treatment of bundled, outcome-based supply models in specialized industrial sectors.
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