https://www.taxtmi.com/forum/issue?id=116716 Whether multiple goods plus incidental installation form a composite supply hinges on whether one component is the principal supply with others merely ancillary; availability of components separately, routine packaging, and effect of removal on the supply's nature are key tests. A single invoice or single price is not conclusive. Separately, ITC entitlement should follow statutory eligibility where valid tax invoices exist and credits are not blocked, despite portal reconciliation requirements; suppliers should be urged to upload invoices and the claimant bears the burden of proof. en-us Fri, 18 Sep 2020 16:53:51 +0530 Thu, 23 Jan 2025 15:54:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116716 Whether multiple goods plus incidental installation form a composite supply hinges on whether one component is the principal supply with others merely ancillary; availability of components separately, routine packaging, and effect of removal on the supply's nature are key tests. A single invoice or single price is not conclusive. Separately, ITC entitlement should follow statutory eligibility where valid tax invoices exist and credits are not blocked, despite portal reconciliation requirements; suppliers should be urged to upload invoices and the claimant bears the burden of proof. Discussion-Forum GST Fri, 18 Sep 2020 16:53:51 +0530 https://www.taxtmi.com/forum/issue?id=116716