Bhagyashri Dhavale (13 Points)
19 January 2019
CA Akshay Hiregange
(Partner - Audit & Assistance)
(4825 Points)
Replied 22 January 2019
Dear Bhagyashri,
The decision to take between composite supply & mixed supply is dependent on following factors:
- is it naturally bundled and supplied and considered so in ordinary course of business? (yes repair service including goods is common in the industry)
- is there a predominant element to the combination of goods+services? (yes, service is predominant supply - to be understood what is important element for the customer)
If the answers are similar to the ones in the "(..)" then it is a composite supply, if not could be considered as a mixed supply.
Circular 47/2018-CGST dated 8th June 2018 (sl. 2) maybe also be useful.
CAclubindia
