Dear Sir,
We have purchased Heat pump, Descaler and water tank from different suppliers with separate HSN Codes and the same has been supplied and Installed in customers place. And all these items has been billed in a single invoice. Heat Pump as 28% GST and all others had 18% GST. Now the GST Auditors contention is they are a composite supply. Request your thoughts and suggestions on this.
Debate on GST Composite Supply: Heat Pump, Descaler, and Water Tank Taxed at 28% Due to Principal Item Rule A discussion on a forum addresses whether the supply of a heat pump, descaler, and water tank billed together constitutes a composite supply under GST. The GST auditor argues for a composite supply, suggesting a unified tax rate of 28% for all items, as the principal item is the heat pump. Participants debate whether the supply is naturally bundled and suggest challenging the auditor's stance. Additionally, the forum discusses issues with input tax credit (ITC) discrepancies, advising to ensure suppliers upload invoices timely to avoid litigation, as per Section 16 and 17 of the CGST Act. (AI Summary)
Goods and Services Tax - GST
TaxTMI 
TaxTMI 
TaxTMI 
