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?

[KASTURI SETHI]

It is a mixed supply. When you sell battery separately , pay GST @28%

[Kishan Barai]

If you can't get Complete ITC then it would be added to your Cost that you need to charge from Customer, excess GST paid could be used to import goods from foreign country and pay IGST (Part of Import Duty) from it

[KASTURI SETHI]

Yes. Perfect advice by Sh.Kishan Barai, an expert.