https://www.taxtmi.com/forum/issue?id=112360 The transaction is a mixed supply: where the battery constitutes a distinct, separately taxed component attracting a higher GST rate when sold separately, that higher rate applies to the battery component and the whole supply cannot be taxed at the lower vehicle rate. If input tax credit on batteries is not available, the unrecoverable tax increases the dealer's cost and should be passed to the customer; excess tax credit may be applied against other GST liabilities such as IGST on imports. en-us Sun, 16 Jul 2017 23:06:58 +0530 Thu, 23 Jan 2025 15:55:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112360 The transaction is a mixed supply: where the battery constitutes a distinct, separately taxed component attracting a higher GST rate when sold separately, that higher rate applies to the battery component and the whole supply cannot be taxed at the lower vehicle rate. If input tax credit on batteries is not available, the unrecoverable tax increases the dealer's cost and should be passed to the customer; excess tax credit may be applied against other GST liabilities such as IGST on imports. Discussion-Forum GST Sun, 16 Jul 2017 23:06:58 +0530 https://www.taxtmi.com/forum/issue?id=112360