Case of Jivraj Tea International Pvt Ltd, AAR Gujarat Ruling Dated 4th December 2025. AAR ruled that in all cases i.e. whether black tea, CTC leaf tea, green tea variants, herbal tea, pyramid tea bags, or flavoured tea, the bundling of instant premix tea sachets was held to qualify as mixed supply. Accordingly, all such supplies would be taxed at 5% rate of GST.