Rubber Tube for Tyres (HSN chapter id 4013) attracts 18 % GST .
However Industry practie is to supply Tyre,Tube and Flap in a fitted /strapped(set) condition for business reasons .
The tube can be sold seperately and also can be segregated from the Set thus made as above .
Under this scenerio will the tube attract 28% GST as applicable in case of Tyre and Flap under Mixed Supplies concept ?
Kimdly clarify .
If the rubber tire sold separately, GST will attract 18%
And if you sell them in Set then GST will attract 28%
Hope it helps you.
We get tyre with flap as set from one supplier and tubes separately from another supplier. In course of selling, we mention tyre (4011), tubes (4013) separately in our invoices but physically it is being fitted as set. Few others are started levying GST as 28% considering as set (physically) even if being shown separately. if it is clarified with some notification reference, it would be a great help.
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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