GST Rates Inverter, Battery and Combined?

Rate / HSN codes 3984 views 1 replies
Plzzz tell me .
I check on many web places every web show different rate .
Replies (1)
Invertor & Battery are not naturally Bundled , they have separate commercial value as goods & can supply separately.

Hence fall under Mixed Supply , Mixed supply is defined under
section 2(74) of the GST Act as one where “two or more individual supplies of goods/services
or any combination thereof, made in conjunction with each other by a taxable person for a
single price where such supply does not constitute a composite supply”

so if it's supplied in Single price then the Maximum GST of both it will be applicable on bill.


kindly refer Advance Ruling : West Bengal Advance Ruling Authority v/s Switching Avo Electro Power Ltd
Dt. 21/3/2018


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