TaxTMI 
TaxTMI 
Composite Supply, Invoice and HSN
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....omposite Supply, Invoice and HSN<br> Query (Issue) Started By: - Lakshya Goyal Dated:- 10-3-2025 Last Reply Date:- 13-3-2025 Goods and Services Tax - GST<br>Got 2 Replies<br>GST<br>Dear Experts Pls answer my query presented via below mentioned case scenario. Case: Ramesh sells a AC(MRP ₹64000) to Sunita on MRP with ₹50,000 being taxable value and ₹14,000 being the GST amount. A....
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....lso he charges ₹1000(exclusive of GST) as shipping charges. He pays ₹1000 to GTA (₹50 GST payable under RCM). This supply appears to be a composite supply of goods with delivery as per GST law. So GST collectible from Sunita on delivery charges would be @ 28%. Now he cannot bill AC ₹51,000 plus GST ₹14,280 as goods cannot be sold above MRP, so shipping needs to be sho....
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....wn separately. Query: 1. What are list of supplies included in invoice? Is it AC with separate HSN of goods and Delivery charges with SAC code or both supplies with HSN of AC because tax rate of 28% is applicable only for HSN of AC? 2. If in above scenario Ramesh gets GTA to issue bilty in name of Sunita and receives ₹1000 from her which he forwards to GTA. So in this case will the shippi....
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....ng charges be included in Value of Supply considering that it as mere flow of money and no consideration involved? Reply By Shilpi Jain: The Reply: 1. HSN should be the one that is applicable for the AC 2. Can be treated as a pure agent transaction and be kept out of 28% GST. Ensure documentation is appropriately maintained. Reply By Sangeetha D: The Reply: In this case how will be the HSN Su....
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....mmary for GSTR-1 Filling. We need to provide quantity Wise breakup. Can we show like this. HSN UQC Total quantity Taxable Value Rate 8415 Nos-numbers 2 51,000 18%<br> Discussion Forum - Knowledge Sharing ....