Concession rate for research and development

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Swamy (Querist)
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29 August 2019 if Product Value is Rs - 100000/-
packing and Forwarding charges - 5000/-

Gst Rate for Both is 5% or not

CA Anita Bhadra (Expert)
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29 August 2019 Yes , Its a composite supply where primary supply is for R & D goods , hence rate applicable on entire supply will be 5%

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