Goods and Services Tax – Started By: – Shyam Agarwal – Dated:- 28-11-2018 Last Replied Date:- 29-11-2018 – Sir, In case of Mixed supply of Goods and Services then tax rate shall be apply the highest rate among both of them. But how Place of supply shall be determined in such case. If there is combination of goods and service both in Mixed supply then Place of supply will be determined either as per Place of supply for Goods u/s 10 of IGST act or Place of supply for services u/s 12 of IGST Act? Please suggest. – Reply By KASTURI SETHI – The Reply = Dear Querist, This Board's circular will help you to arrive at appropriate decision:- Meaning and scope of supply – Reply By Shyam Agarwal – The Reply = Sir, Thanks for your reply but GST law
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
parlance for example supply of Washing powder with Bucket where single price for both the goods is charged then it will be treated as a Mixed supply and GST on entire price shall be charged at higher rate among the washing powder or Bucket. – Reply By CASusheel Gupta – The Reply = As per section 8(b): a mixed supply comprising two or more supplies shall be treated as a supply of that particular supply which attracts the highest rate of tax For the purpose of ascertaining tax rate, supply is deemed to be of supply which attracts highest rate of tax. For POS, we need to identify our supply either as goods or services and should not be confused with taxability under section 8. Request u to post the nature of supply for which this question is b
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =