Composite supply

In case of composite supply if principal supply is exempt supply then what should be rate of tax in value of composite supply?
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Quick Summary
This discussion clarifies the tax treatment of composite supplies when the principal supply is exempt. According to Section 8 of the CGST Act 2017, a composite supply is treated as the supply of its principal component. Therefore, if the principal supply is exempt, the entire composite supply will also be considered exempt from tax.

then whole bundle shall be exempt 

Exempt whole
Whole supply will be exempt.
It will be considered as wholly exempt
As per the Provision of Section 8 of the CGST Act 2017 i.e. "TAX LIABILITY ON COMPOSITE and MIXED SUPPLY" :

(a). A Composite Supply comprising two or more supplies, one of which is a PRINCIPAL Supply, shall be treated as a supply of such "PRINCIPAL SUPPLY".

Hence by analysing the Provision we find that in case of Composite Supply, the Rate of PRINCIPAL SUPPLY is taken into consideration.

Since your Principal Supply is Exempted, therefore, the Composite Supply shall be treated as "EXEMPT SUPPLY".

Regards.

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