Composite Supply
This query is : Resolved
Palak Rawal
(Querist)
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?
CA Ashish Agrawal
(Expert)
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.
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Palak Rawal
(Querist)
25 February 2018
so I have to charge gst separately for service component it will not be treated as composite supply?
CA Ashish Agrawal
(Expert)
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...
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Udaya Chandran
(Expert)
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...
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Udaya Chandran
(Expert)
26 February 2018
Selling spare parts and its fitting charge can be considered as composite supply, as per my opinion.
CA Ashish Agrawal
(Expert)
26 February 2018
Yes it can be considered as Composite Supply, however there are both the opinions among practitioners and departmental officers.
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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..
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