Composite Supply vs Mixed Supply

[prakash kumar]

Dear Professional Colleagues,

I want to raise a practical issue with respect to GST implementation.

We are a manufacturer as well as trader of UPS (Static Converter). We supply battery along with UPS. UPS(Static Convertors) is covered under tarifff Heading 8504, which is taxable under GST at the rate of 18%. While Battery is covered under tariff heading 8506, which is taxable at the rate of 28% under GST.
Whether said supply is composite supply or mixed supply? What will be the rate of tax applicable on said supply?

If it is mixed supply, can we raise separate bill for UPS & Battery? Advice the best possible way.

Thank you for your valuable time.

AI Summary

Manufacturer Seeks Guidance on GST Classification for UPS and Batteries: Composite or Mixed Supply? A manufacturer and trader of UPS and batteries sought advice on whether their supply should be classified as a composite or mixed supply under GST, impacting the applicable tax rate. The UPS is taxed at 18% and the battery at 28%. Some respondents suggested the supply could be composite, with the UPS as the principal supply, thus applying the lower tax rate to both items. Others recommended invoicing separately to avoid complications. The discussion highlighted the complexity of GST classifications and suggested seeking an Advance Ruling for a definitive answer.