{"id":3803,"date":"2025-12-21T19:49:07","date_gmt":"2025-12-21T19:49:07","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=3803"},"modified":"2025-12-21T19:49:09","modified_gmt":"2025-12-21T19:49:09","slug":"gst-aar-gujarat-ruling-dated-04-12-2025-tea-and-premix-bundles-classified-as-mixed-supply","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/12\/21\/gst-aar-gujarat-ruling-dated-04-12-2025-tea-and-premix-bundles-classified-as-mixed-supply\/","title":{"rendered":"GST AAR Gujarat Ruling Dated 04\/12\/2025 &#8211; Tea and Premix Bundles classified as Mixed Supply\u00a0"},"content":{"rendered":"\n<p><em>Case of Jivraj Tea International Pvt Ltd, AAR Gujarat Ruling Dated 4<sup>th<\/sup>\u00a0December 2025.<\/em>\u00a0AAR ruled\u00a0that 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.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1IDqYUbE8Z_MqL-nhO2JKTLdnCHwWJKyX\/view?usp=sharing\"><em>(Link: AAR Gujarat Ruling Dated 04\/12\/2025)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of Jivraj Tea International Pvt Ltd, AAR Gujarat Ruling Dated 4th\u00a0December 2025.\u00a0AAR ruled\u00a0that in all cases i.e. whether black [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[30,6],"tags":[],"class_list":["post-3803","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST AAR Gujarat Ruling Dated 04\/12\/2025 - Tea and Premix Bundles classified as Mixed Supply\u00a0 - Bhatia Bhola &amp; 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