Gst rate

Conditions for composite supply-

Any supply of goods or services will be treated as composite supply if it fulfils BOTH the following criteria:

1. Supply of 2 or more goods or services together, AND
2. It is a natural bundle, i.e., goods or services are usually provided together in normal course of business. They cannot be separated.
3. Tax liability will be the tax on the principal supply i.e., GST rate on the goods.

Sir, tax rates are of 5% (below Rs. 1000) and 12% (above Rs. 1000) on cloth. Now for Rs. 1000/- what should we consider - total supply (both cloth and stitching) or cloth only?

Further, what is Rs. 1000/-  value of cloth. Is it invoice value or per piece or per metre? If we inoice for cloth and stiching separately, then whether GST rate will be charged @ 18% on stitching? Please guide.

Total value of cloth in the invoice...........

stiching service as composite supply, rate applicable.......as above

What is the tax rate on stitching (tailoring) service, when only service is provided?

18%.........