GST classification of live bee in wooden box

E N Girija (1 Points)

25 May 2022  

Live honey bee attracts nil rate of gst. It is sold in wooden box alongwith steel stand for placing. Beekeeping machinery seems to attract 12% Rate. The goods are always sold together in one invoice. Can this be treated as a mixed supply with higher rate of 12% or a composite supply with predominance of live bee attracting nil rate. (As per definition composite supply has to be combination of two or more taxable supplies)