TaxTMI 
TaxTMI 
Composite Supply
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....omposite Supply<br> Query (Issue) Started By: - parmender kochar Dated:- 29-6-2017 Last Reply Date:- 29-6-2017 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>We are a C&F agent offering Door to Door services including Customs Clearance, Loading, Unloading & Transportation, Can we fall under Composite Supply & charge 18% GST & can claim ITC for our Truck's Tyres, Spares ETC ? Or we wil....
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....l stay as GTA with no ITC Reply By KASTURI SETHI: The Reply: In my view, it is composite supply. It is important to know the difference between composite supply and mixed supply. Difference between both terms is given in TMI's FAQ which extracted below for convenience:- Composite supply is a supply consisting of two or more taxable supplies of goods or services or both or any combination t....
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....hereof, which are bundled in natural course and are supplied in conjunction with each other in the ordinary course of business and where one of which is a principal supply. For example, when a consumer buys a television set and he also gets warranty and a maintenance contract with the TV, this supply is a composite supply. In this example, supply of TV is the principal supply, warranty and mainten....
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....ance service are ancillary. Mixed supply is combination of more than one individual supplies of goods or services or any combination thereof made in conjunction with each other for a single price, which can ordinarily be supplied separately. For example, a shopkeeper selling storage water bottles along with refrigerator. Bottles and the refrigerator can easily be priced and sold separately. Repl....
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....y By parmender kochar: The Reply: Sir GTA attract lower GST with No ITC, can we avail full ITC when composite supplied with Clearing & Forwading and when full 18% GST Paid ? Reply By KASTURI SETHI: The Reply: Your principal supply is C. & F. So ln my view, full ITC is admissible.<br> Discussion Forum - Knowledge Sharing ....