Sales transaction treated mixed or normal

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When selling computers and spares, the GST treatment depends on how you bill. If items are listed separately, it's generally a mixed supply, taxed at the highest rate applicable to any component. However, if sold as a single assembled unit or per a buyer's purchase order as a complete PC, it's considered a composite supply attracting an 18% GST rate.

Kollipara Sundaraiah

Kollipara Sundaraiah (Querist)

12 June 2021 Sir,
A gst registered regular scheme dealer sales of computers and spares business .if a dealer sales to customer goods computer, cpu, monitor, keyboard,mouse at a time transactions treated mixed or normal supplies and which tax rate applicable in gst act.

CMA Poornima Madhava

CMA Poornima Madhava (Expert)

12 June 2021 Since parts of computers can be sold separately, it would be treated as mixed supply and rate of GST as applicable to the good with highest rate of tax would apply.
But if an assembled computer is sold as such, then rate of GST as applicable to computers (@18%) would apply.

CA Altamush Zafar

CA Altamush Zafar (Expert)

12 June 2021 Bill it as complete pc then it is a composite supply.

Rajamahendra Varma M.B.A.,LL.B

Rajamahendra Varma M.B.A.,LL.B (Expert)

13 June 2021 Ideally it is sale of spares if you are billing separately for each part. If you are selling as computers as single line item (as per buyer PO) then it is composite supply, GST 18% will attract.

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