The Odisha Authority of Advance Ruling (AAR) ruled that the Supply of items such as birthday stickers, candles, birthday caps, snow sprays does not qualify as Composite Supply. The Applicant, Pioneer Bakers is a registered Partnership Firm and has been operating under the Brand name of “Go cool” since the year 1997. It has established itself as a brand in the field of bakery items and especially in cakes. Further, it has several outlets operating in the state of Odisha and offers a wide range of goods and services in the business of bakery items.
Source Taxscan
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