Composite or mixed supply

[SUNIL NATH]

On one sales invoice, in different material both 5% and 18% are charged. We are also claiming transportation charge on the same invoice, what will the rate of transportation charge?

AI Summary

Debate on GST Treatment of Transportation Charges: Composite Supply or Separate Taxation? Clarifying Legal Definitions and Rates. A discussion on a forum regarding the Goods and Services Tax (GST) treatment of transportation charges on an invoice that includes goods taxed at both 5% and 18%. Participants debated whether transportation charges should be considered part of a composite supply, where goods are the principal supply, or if they should be taxed separately. Some argued for applying the highest tax rate to transportation to avoid disputes, while others discussed the legal definitions of composite and mixed supplies, emphasizing the need for clarity in GST law. The discussion highlighted differing interpretations and the complexities in apportioning transportation charges.