Gst on additional charges while purchase new car for company

Our comapy Purchase New Car, Supplier qouted Rs. 931686/-, which Distributed as per Below

(1) Car Price = 661,271.00 + SGST = 92578+CGST = 92578+Cess 6613 = Total 853040/-

(2) Insurance = -------------------------------------------------------------------------------------- 37178/-

(3) RTO = ---------------------------------------------------------------------------------------------29176/-

(4) ACCESSORIES Charges--------------------------------------------------------------------31600/-

(5) Extended Waranty -----------------------------------------------------------------------------7458/-

(6) Road Side Assistance charges ------------------------------------------------        -----4834/-

Total Charges -------------------------------------------------------------------------     ----  963286/-  

Less Discount                          24496/-

C GST      14%                          3430/-

S GST      14%                          3430/-

Cess          1%                            244/-                           total                            31600/-

Net Payment =-------------------------------------------------------------------------     931686/-

In above all They raise saperate invoice for car for Rs. 853040/- (Including GST), Issue debit note of Rs 110246/- ( 2 to 6) where there is no GST and Credit Note of 31600/- (Including GST.) 

I am confused about (1) why they do not charges GST in Debot Not, (2) How to do accounting in all about transaction

 

Regards

Bhavin Patel

Replies (1)

These additional services is not making any contribution to increase turnover of supplier. These services are booked as expenses of supplier & reimbursed through client. That's why they are giving Debit Note for these services without charging GST.

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