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.
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.
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.
CAclubindia
