TaxTMI 
TaxTMI 
Supply or service
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....upply or service<br> Query (Issue) Started By: - Ravikumar Doddi Dated:- 4-1-2020 Last Reply Date:- 4-1-2020 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>Dear sir, Applicant is a supplier and service provider of automobile glass fitting does their activity covered under supply or service. Glass/mirror cost ₹ 2000-00 and fitting charges ₹ 400-00 total ₹ 2400-00 kindly ....
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....enlighten with the provisions and HSN/SAC. Reply By Spudarjunan S: The Reply: Dear Sir, You need to classify the supply as either goods or services based on the predominant part of the entire supply i.e. identify the principle supply. once you identified the principal supply, then identify the HSN for supply of goods or services as required. The provisions under CGST Act, which you need to ta....
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....ke care for such analysis are given below for your reference: * Section 2(90) - "principal supply" means the supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary; * Section 2(30) - "composite supply" means a supply made by a taxable person to a recipient consisting of two or ....
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....more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply; * Illustration - Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of go....
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....ods is a principal supply; * Section 2(74) - "mixed supply" means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply. * Illustration - A supply of a package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated d....
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....rinks and fruit juices when supplied for a single price is a mixed supply. Each of these items can be supplied separately and is not dependent on any other. It shall not be a mixed supply if these items are supplied separately; Reply By Rajagopalan Ranganathan: The Reply: Sir , The work undertaken by you will fall under "other installation service not elsewhere classified" with headin....
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....g 995468 attracting CGST @9%, SGST @9% or IGST @18% (vide page No. 1469 and 1352 of R. K. Jain's GST Tariff of India (GST Rates & Exemptions for Services) Reply By KASTURI SETHI: The Reply: It is a case of mixed supply. Reply By Alkesh Jani: The Reply: Sir, In this regards, if Invoice issued indicates both the activity separately, than it is individual supply and GST is to be charges acco....
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....rdingly. in either case, I will go with the views given by our experts. Thanks<br> Discussion Forum - Knowledge Sharing ....