AAR, Geometry Compass Box is a Mixed Supply, Taxable at 18%: Case of Amardeep Udyog, AAR Maharashtra Ruling Dated 26th March 2025. AAR ruled that the Geometry Compass Box supplied by the applicant to BMC amounts to mixed supply under section 2 (74) and is appropriately classifiable under Chapter Sub Heading 90178010, being HSN of the goods that attracts highest rate of tax. The rate of GST applicable would be 18% (9% CGST + 9% SGST). (AAR MH Ruling Dated 26/03/2025)