Composite Supply
This query is : Resolved
25 February 2018
My client is selling spare parts of machinery and also providing For it's fitting in machinery. so the fitting service will be included in the main supply i.e. spare parts sale and will it be treated as composite supply?
25 February 2018
In the first place supply of spare parts is not a service but is considered as supply of goods, and the activity of fitting shall be considerable as supply of service.
Message likes :
1 times
25 February 2018
so I have to charge gst separately for service component it will not be treated as composite supply?
25 February 2018
There are both the opinions amongst the departmental officers as well as practitioners on this issue as you can read from this link https://taxguru.in/goods-and-service-tax/gst-supply-aluminium-windows-doors-installation.html. However it is suggestible to consider both the aspects i.e. goods and service components separately and separate invoices shall be issued or base your decision on general market practices of your area.
26 February 2018
Yes... You can give separate Invoices or Single Invoice with both Rate of Tax with Separately...
Message likes :
1 times
26 February 2018
It can be considered as composite supply. Supply of spare parts is the principal supply. The rate of principal supply will apply to other supplies in the composite supply.
26 February 2018
It's not under the Definition of Composite Supply...
Message likes :
1 times
26 February 2018
Selling spare parts and its fitting charge can be considered as composite supply, as per my opinion.
26 February 2018
Yes it can be considered as Composite Supply, however there are both the opinions among practitioners and departmental officers.
Message likes :
1 times
26 February 2018
If supplied both (Goods and Services) without anyone then it will treat Composite Supply...
Here Service can Make separately also Goods will supply separately...
So, As per my view it's not Composite supply. The supplier can prepare invoice with Goods and Service in One Invoice as per the Tax Value..
Here Service can Make separately also Goods will supply separately...
So, As per my view it's not Composite supply. The supplier can prepare invoice with Goods and Service in One Invoice as per the Tax Value..
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- CAPITAL GAIN REDEVELOPED FLAT
- CLOSING STOCK QUERY
- Requirement under FEMA &RBI
- Gst on travel by air for business purposes
- GST ISD Query on various AMCs
- Taxation on Old jewellery sold
- ITR 44AD SECTION
- Query regarding reporting of exempt foreign remuneration in ITR
- PF wage ceiling
- Error in uploading Form 10BD
- REGARDING ITR FILING QUESTION
- Concept of Vendor and customner reconciliation
- Mistake in e-invoice identified after 24 hours
- EXPORT PAYMENT
- NRI ITR2 account in 2025-26.
- Query regarding reporting of exempt foreign remuneration in ITR (AY 2026-27)
- FEMA/RBI treatment — Amazon.ca arbitrage (US buy, Canada sell, goods never enter India)
- Goods return by customer
- INWARD REMITTANCE FOREIGN
- CPC and SAC
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
