08 July 2017
A station automobile repair cum service station supplies mainly repair service. Part of the service includes supply of spares also. The service is billed at 18 %. By virtue of the concept of Composite supply the predominant element of supply is service of automobiles only. Hence the spares will also carry a levy of 18% only. However, as there are spares like car battery which carries a rate of 28 % GST by the supplier of battery, can the same rate of 28 % be charged to customers separately ?
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