Composite Supply Contract: Principal Supply is Custom Milling of Paddy with 5% GST Rate for Entire Agreement.
Case-Laws
GST
Liability of GST – as the said contract comprises of two or more supplies (i.e. transportation, supply of packing material & incentives) and one of which is principal supply i.e. custom milling of paddy, it shall treated as composite supply – rate of GST to be determined based on principal supply i.e. 5%.
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