AAR, Free scraping tool with Apsara Oil Pastels constitutes separate supply, taxable at 18% GST: Case of Hindustan Pencils Private Limited , AAR Gujarat Ruling Dated 22nd March 2025. The company argued that the tool, classified under a different HSN and tax rate than the oil pastels, should not be considered a separate supply as it was provided free of cost. The oil pastels attracts 12% GST, and the free scraping tool attracts 18% GST. AAR ruled that inclusion of a free ‘Scraping Tool’ in the pack of Apsara Oil Pastels amounts to independent ‘supply’ of the scrapping tool, GST @ 18% is leviable. (AAR Gujarat Ruling Dated 22/03/2025)