https://www.taxtmi.com/forum/issue?id=117311 Packing material value is includible in transaction value; when packing is incidental and the supply is a composite supply dominated by the principal good, the principal good's rate applies to the entire transaction. Alternatively, separate invoicing of components may be employed but risks classification as a mixed supply. If inputs bear a higher tax rate than outputs, refund mechanisms for excess input tax credit may be available. The key factual question is whether the growbag is incidental packing or a distinct supply, which governs invoicing and rate determination. en-us Fri, 25 Jun 2021 15:55:56 +0530 Thu, 23 Jan 2025 15:54:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117311 Packing material value is includible in transaction value; when packing is incidental and the supply is a composite supply dominated by the principal good, the principal good's rate applies to the entire transaction. Alternatively, separate invoicing of components may be employed but risks classification as a mixed supply. If inputs bear a higher tax rate than outputs, refund mechanisms for excess input tax credit may be available. The key factual question is whether the growbag is incidental packing or a distinct supply, which governs invoicing and rate determination. Discussion-Forum GST Fri, 25 Jun 2021 15:55:56 +0530 https://www.taxtmi.com/forum/issue?id=117311