M/s. Doms Industries Pvt. Ltd

1.Whether the supply of Pencils Sharpener along with Pencils being the Principal supply will be considered as the “Composite Supply” or “Mixed Supply”.
2.What will be the HSN code to be used by us in above case.
3.Whether supply of Sharpener along with the kit having a nominal value will have an impact on rate of tax. If yes, what will be rate of tax and HSN code to be used by us.