Composite supply or mixed supply

[Umakant Malpani]

I am an e-Rickshaw dealer. E Rickshaw are charged at 12% in Gst while the battery required is charged at 28%. I buy both these items from different Suppliers. Can it be case of composite supply where e rickshaw being the primary item and I charge 12% tax on aggregate?

AI Summary

GST Clarification: E-Rickshaw Sales and Batteries Taxed Separately; Batteries at 28% Due to Mixed Supply. An e-Rickshaw dealer inquired about the GST implications of selling e-Rickshaws and batteries, which are taxed at different rates (12% and 28%, respectively). The dealer asked if this could be considered a composite supply, allowing a 12% tax on the aggregate. Respondents clarified it is a mixed supply, requiring the battery to be taxed separately at 28%. Additionally, it was advised that if full Input Tax Credit (ITC) isn't available, the excess GST paid could be factored into costs or used for importing goods and paying IGST.