జిఎస్టిలో మిశ్రమ మరియు కాంపొజిట్ సరఫరాని అర్ధంచేసుకోవడం
మీరు గనక నేటి మార్కెట్ చూస్తే, చాలా తరచుగా, రెండు లేదా ఎక్కువ వస్తువులు, లేదా వస్తువులు మరియు సేవల యొక్క కలయిక, కలిపి సరఫరా చేయబడటాన్ని మీరు గమనిస్తారు. ఇది ఈ క్రింది కారణాల్లో దేనివల్లనైనా అయి ఉండవచ్చు:
• ఒక అమ్మకాల వ్యూహం – మరింత మంది వినియోగదారులని ఆకర్షించడానికి
• వాటిని ఒక కట్టగా లేదా కలిపి సరఫరా చేయవలసిన సరుకు లేదా సేవల యొక్క రకం లేదా స్వభావం
సేవా పన్ను కింద, ఈ యంత్రాంగాన్ని బండిల్డ్ (కట్టగా కలిపిన) సేవ అంటారు -ఒక సేవ లేదా సేవలని మరొక సేవ లేదా సేవల మూలకంతో కలిపి అందజేయడం.
సవరణచేయబడిన మోడల్ డ్రాఫ్ట్ జిఎస్టి చట్టం కింద, రెండు లేదా ఎక్కువ వస్తువులు లేదా సేవలు లేదా వస్తువులు మరియు సేవలతో కట్టగట్టబడిన సరఫరాలు ప్రత్యేక లక్షణాలతో, ఇలా వర్గీకరించబడతాయి:
• మిశ్రమ సరఫరా
• కాంపొజిట్ సరఫరా
మిశ్రమ సరఫరా
ఒక పన్ను పరిధిలోకి వచ్చే వ్యక్తి ద్వారా, ఒకే ధర కోసం, రెండు లేదా అంతకంటే ఎక్కువ విడి వస్తువులు లేదా సేవలు, లేదా వస్తువులు మరియు సేవల ఏదైనా కలయిక చేయబడిన సరఫరాను మిశ్రమ సరఫరా అంటారు.
మిశ్రమ సరఫరాలో వ్యవస్థలో, సరకులు మరియు/లేదా సేవల యొక్క సమ్మేళనం అనేది ప్రకృతి అవసరాల కారణంగా కట్టగట్టబడటం జరగదు, మరియు అవి సాధారణ వ్యాపార కోర్సులో విడివిడిగా సరఫరా చేయబడవచ్చు.
మిశ్రమ సరఫరాను నిర్ధారించడం
దీనిని మనం ఒక ఉదాహరణతో అర్ధం చేసుకుందాం.
ఒక టై, ఒక వాచ్, ఒక కలం కలిగిన ఒక కిట్ ని ఒక కోంబోగా రూ. 4,500 కి పరిగణించండి.
ఉదాహరణ ప్రకారం,
• టై, వాచ్, పర్సు, మరియు పెన్ ఒక కిట్ గా కట్టగట్టబడ్డాయి
• ఒక టై సరఫరా అనేది సహజంగా ఇతర అంశాల (వాచ్, పర్సు, పెన్) సరఫరాకి అవసరం కల్పించదు మరియు వైస్-వెర్సా.
• కిట్ ఒకే ధరకి సరఫరా చేయబడింది.
అందువల్ల, ఈ కిట్ సరఫరా మిశ్రమ సరఫరా అవుతుంది.
మిశ్రమ సరఫరా పై పన్ను బాధ్యత
మిశ్రమ సరఫరా పై పన్ను బాధ్యత లెక్కగట్టేందుకు, వస్తువులు మరియు సేవలు కాంబినేషన్లో అత్యధిక రేటు ఆకర్షించే వస్తువులు లేదా సేవలపై వర్తించే పన్ను రేటు పరిగణించబడుతుంది.
మనం మళ్ళీ కిట్ ఉదాహరణ పరిగణిద్దాం.
| ఉత్పాదన | పన్ను రేటు* |
|---|---|
| టై | 12% |
| వాచ్ | 18% |
| పర్సు | 12% |
| పెన్ | 5% |
*సూచనాత్మక రేట్లు
ఈ సందర్భంలో, మిశ్రమ సరఫరాలో పర్సు అత్యధిక పన్ను రేటు అనగా, 18% ని ఆకర్షిస్తుంది. అందువల్ల, మిశ్రమ సరఫరాకు 18% వద్ద పన్ను విధించబడుతుంది.
కాంపొజిట్ సరఫరా
ఒక పన్ను పరిధిలోకి వచ్చే వ్యక్తి ద్వారా వస్తువులు మరియు సేవల కాంపొజిట్ సరఫరా ఒక గ్రహీతకు చేయబడుతుంది మరియు:
• ఇందులో రెండు లేదా ఎక్కువ వస్తువులు లేదా సేవల యొక్క సరఫరాలు ఉంటాయి, లేదా
• సాధారణ వ్యాపార కోర్సులో సహజంగా కట్టగట్టబడి మరియు సరఫరా చేయబడే, వస్తువులు మరియు సేవల సమ్మేళనం.
అంటే, ఈ వస్తువులు మరియు సేవలు సహజ అవసరాల కారణంగా కట్టగట్టబడ్డాయని అర్థం. ఒక కాంపొజిట్ సరఫరాలోని వస్తువులు మరియు సేవల్లోని అంశాలు ‘ప్రధాన సరఫరా’ యొక్క వస్తువులు లేదా సేవల పై ఆధారపడిన అంశాలు అయి ఉంటాయి.
ప్రిన్సిపల్ (ప్రధాన) సరఫరా అంటే ఏమిటి?
కాంపొజిట్ సరఫరాలో భాగంగా ఏర్పడుతూ, వస్తువులు లేదా సేవల సరఫరాలో ప్రబలమైన అంశం ఏమిటంటే ప్రధాన సరఫరా, మరియు కాంపొజిట్ సరఫరాల్లో భాగంగా అవుతున్న ఏవైనా ఇతర ఆధారపడి సరఫరా అనేవి ప్రధాన సరఫరాకు ద్వితీయమైనవిగా ఉంటాయి
కాంపొజిట్ సరఫరా నిర్ధారించడం
Are you GST ready yet?
Get ready for GST with Tally.ERP 9 Release 6
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Author: Yarab A
Yarab is associated with Tally since 2012. In his 7+ years of experience, he has built his expertise in the field of Accounting, Inventory, Compliance and software product for the diverse industry segment. Being a member of ‘Centre of Excellence’ team, he has conducted several knowledge sharing sessions on GST and has written 200+ blogs and articles on GST, UAE VAT, Saudi VAT, Bahrain VAT, iTax in Kenya and Business efficiency.
93 Comments
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What should happen in case of selling ecommerce goods where the Product sold is primary and Shipping is secondary. What should be the GST on shipping?
It will be composite supply and GST rate of Product will be applied to shipping as well.
Hi, There is some queries regarding Mixed/Bundle sale. Actually This is in regard of zero value stock send in terms of X free with X or Y item with X.
For Example, Now we are billing X+X(free) and in billing we are showing X value only and showing free item X is zero value. please advice whether we have to reverse ITC on 2ltrs or not.
We are billing X+X+casserole and in billing we are showing X value and rest items showing in billing zero value (X & casserole). Please advice whether we have to reverse ITC on 2ltrs & Casserole or not.
In the first case, you need to reverse the ITC. For the second scenario, we need more details to respond accurately.
dear Sir,
tally me Hotel service input gst ka entry kaise karenge, ise journal entry karenge ya purchase voucher me entry karenge
You can record a Purcase (Accounts Invoice mode). To know more, please visit, TallyHelp
We are not manufacturer and we purchase and supply all parts of passenger and Goods Lifts as a KIT (Ex : mechanical KIT, Electrical KIT , Door KIT , Cabin KIT etc..). A per HSN list our code is 8428 with 28% tax rate.
Can we supply parts as per above example with higher rate of item under 1 KIT. (Ex : Mechanical KIT 18% , electrical KIT 28% etc…)
You can do it but it will be treated as mixed supply.
We are electrical contractor, We provide supply and installation of electrical materials does it come under composite supply? how it is taxed? what will be the HSN Code?
Yes, it can be composite supply.
What tax rate applicable if a hotel provides a 4 days/3 nights package with the breakfast. Let us assume, the hotel accommodation attracts 12% tax and the restaurant service attracts 18% tax.
As per the example, hotel accommodation is the principal supply, so suggest at what rate entire supply will be taxed?
It will be at 12, if it is composite billing.
Dear sir we manufacture of aluminium partition with glass, partical board, we got po for supply separate and labour separate. My query, can we supply all the items in mixed supply. What is the hsn code for mixed supply( is higher rate of partical board,).
What is the Sac code for labour portion. Please confirm
Kindly refer the following two links – https://goo.gl/fMdep2 (for final rates of goods) and https://goo.gl/Hi8bam (for final rates of services)
Dear sir
we are an aluminium partition fabricator we are used aluminium section, partical board and glass. wether it is come under nixed supply and what is HSN code can i put in invoice
Kindly refer the following two links – https://goo.gl/fMdep2 (for final rates of goods) and https://goo.gl/Hi8bam (for final rates of services)
What happens when I sell assemble a computer which has a component ams VB power supply unitand monitor too s obvious posts of sale both can be sold individually too at 28 % as standard 18% for rest of components that constitute a computer.
What will be tax to be charged.
18% or 28%>
Mixed or composite supply.
To be our not be that’s the question. Need to be answered.
Confusion prevails
And terror prevails too
.
Mixed or composite
It’s complex.
Infact officer assessing the case can twist the day he wants in many of the cases.
Where supply is a b natural bundle however it can be sold surely too in qty.
So what’s next is.
Wait and watch or oppose.
It should complex in nature and depends a lot on individual judgements and agents arguments too
We are sending Hand tools , Grinding machine etc … to site for job work . Whether tools are taxable and what is the procedure to send the tools ( inter /INTRA )
We suggest you to refer our blog on this http://blogs.tallysolutions.com/job-work-under-gst/
Hello,
I have a query regarding composite supply.
Say an Event Management Company is managing an event and proving rooms for the event attendars, supplying food, organising events.
If we classify these as a composite supply then what will be the tax implication? which one is the principal supply? whose SAC code should be mentioned?
Kindly help me on this query asap.
The principal supply will be your event management service and you should provide the SAC of this service.
we are car dealers whr labour charges attract 18% and spare parts attract 24% tax.under composite billing what will be the tax rate for labour and spare parts 18 or 24
Kindly refer the following two links – https://goo.gl/fMdep2 (for final rates of goods) and https://goo.gl/Hi8bam (for final rates of services)
If a hotel in Mumbai sells a package which includes room, breakfast, lunch , dinner and airport transfers, then is it a mixed supply or composite supply
It is mixed supply since these supplies can also be supplied individually.
I am doing online business with my own online site. in this how much GST I have to pay. for cloth ..5% and for e commerce platform (which is my own)..2% TCS.
And for payment gateway provider..there GST also.
Means on 1 sale ..3 different GST applicable??
TCS will be applicable only when you supply through a e-commerce operator. To know more, please read Provisions in GST with Respect to E-Commerce
I am doing cloth home base business through Facebook and WhatsApp (by social networking). my annual turn over is approx 30 lac. I am also liable to register with GST?
Yes, you should apply for GST registration.
Suppose I am selling “solar power generation system” in gst there is 5% tax, but I am consuming many items like battery, wire, solar panel, and etc.
This is a composite supply our mixed supply?
Plz clear me.
It will be a composite supply.
If in a composite supply The service component is 70% and the product is 30% . What will be the ratw of tax the service or goods
In a composite supply, GST rate depends upon the principal component of that supply. In order to know the GST rate, you need to identify the principal component which is detailed in the above blog.
Sir whether I had to open separate sale account for Interstate sale and State Sale in GST and then had to give different Invoice number for Interstate sale and state sale
We are selling different items which will come under 12% & 18% so for both tax rate I had to issue different Invoice or I can make one Invoice with different tax rate for different items
You can account both intrastate and Inter-state with a single ledger account and issue a single invoice for products having multiple tax rates.
Suppose a Trader makes invoice with 2 different products of different Tax , and also he takes some packing charge or freight charge then what rate of GST Applicable on Freight or packing charge
For Example
1. Product A Qty 10 x Rate 200 = 2000 + GST 5 % = 2100
2. Product B Qty 20 x Rate 300 = 6000 + GST 12% = 6720
————————————————————————————————————-
Total = 8820
+ Packing Charge 1500 =
So By which Tax % will be applicable on this packing charge
As per blog on composite / Mixed invoice it may be 12% (i.e. higher tax %)
And when we will submit GSTR , where the packing charge will appear, as the return contains item wise data , where such extra charges and the tax on it will be shown?
The above example results in mixed supply unless it fits into the definition of composite supply. In such case, 12% will be charged on both the products + freight charges. If it is composite supply, the freight charges will be apportioned to the principal component and applicable GST will be charged.
In case of composite supply what shall be the invoice format. There is a combination of supply of 2 or more goods and services and a material X is the principal component.
Then do we mention only the HSN Code of the principal component. What will be the description of the job? and what will be in qty. section… 1 Lot ?
There is no sperate invoice format for composite supply. In composite supply, the HSN code should be of the principal stock component.
If a school hires another organization to train their students in a particular subject or skill and the same is delivered during the regular school hours, will it be considered as a composite supply ? Education being the principal supply in a school the service given by the third party to the students will it be Education or commercial coaching? ( This is not after school hours coaching)
Kindly clarify…
Hello Bhaskar,
You query is quite interesting, on a plain reading it falls under the composite supply and your classes are ancillary to the principal supply, which is education. Hence in your case if the whole fees is collected by the school and shared an amount with you for your service it will be considered as a principal supply.
In your case it being “educational services” your tax rate will be NIL.
Mr.Manjunath
Thanks for a detailed reply. It is very helpful .
If as a traders, we are supplying goods and also making payments for the transportation also. How we should treat this as. Since goods be considered under goods category and transportation will be covered under services.
You can do a composite billing.
If previous year vat asssesent and audit of firms are not yet cleared what will be under gst
I want to know gst tax treatment on bike service station in which spare parts and service is involved
If both are charged in the same invoice, it is a composite supply and the tax to be charged is the rate applicable to the principal supply.
Please clarify my point.
Regards
Hi
On the doubt of Mr. Chandan, the the principal supply is the service or the spare part? Assuming the majority of the amount charged is of the spare part but the service is required hence the spare part is being used?
It can be a composite supply. Again, it all depends upon the billing pattern.
I assemble a desktop pc with various components. How should i make invoice individual items or whole unit.part are dependent, functionality effect by removing parts, parts can be sold separately. What will be tax rate
Kindly refer the following two links – https://goo.gl/fMdep2 (for final rates of goods) and https://goo.gl/Hi8bam (for final rates of services)
bike came for servicing. during the servicing certain parts are required to be changed, the gst on servicing is 18% where as the gst on spare consumed during servicing attract 18% and 28% individually. the principal is servicing. how the gst rate will be determine
It will be multiple supplies and GST Rate needs to be determined for each part and services separately.
SUPPOSE AN ARCHITECT IS PROVIDING SERVICE OF PREPARING MAP, INTERIOR DECORATIVES IDEAS, AND ALSO PROVIDING UNITS LIKE SOFA, PAINTINGS ETC, THEN WHAT WILL BE THE RATE OF TAX? DOES THE CONCEPT OF COMPOSITE AND MIXED SUPPLY APPLIES ON SUPPLY OF GOODS AND SERVICES BOTH IN ONE BUNDLE SINCE THE LANGUAGE OF THE DEFINITION DOESNOT INCLUDE THE TERM “GOODS OR SUPPLY OR “BOTH”. KINDLY EXPLAIN
It can be a combination of goods and/or services.
If a school hires another organization to train their students in a particular subject and the same is delivered during the regular school hours, what will be the dominant supply ? Education or commercial coaching? ( This is not after school hours coaching)
Kindly clarify…
I think Education will be the dominant suppy (principal supply) as students will be enrolled for education in a said school. It’s the school providing complementary services. Thus coaching will be ancillary to the school education.
I hope this helps you understand!
Mr.Irfaan
Thanks a lot for your opinion.
Intrastate branchtransfer is taxable if the person has register seprate registration numbers in a state but please explane if multipale business places in one state under singal ragistration is taxable branchtrasfere or as per current law it will exampted under gst and in above first example input credit should availe for the same or not
If the branches are under the same registration, GST is not applicable on the branch transfer.
a person dealing in vat or taxfree goods or exempt sales of goods under vat or these comes as exempt sales in gst also is required to get registered with gst or not?
is dealer or registered person deals in only exempted or zero rated tax liable to pay composition gst tax in gst regime?
DHARMESH GUPTA
A person dealing in fully exempt goods is not required to be registered under GST. A person dealing in zero rated goods is required to be registered under GST, as per the threshold limit. Person dealing in zero rated goods can opt for the composition scheme if his turnover does not exceed Rs. 50 Lakhs.
Hello Sir, we run a multi item Retail Store in Assam. Goods sold by us belong to multiple chapters of the HSN Classifications. For Example PVC Pipes & Fittings, (CH-39), GI Pipes & Fittings (CH-73) Water Pumps (Ch-84) Electric Motors (Ch-85), Hand Tools (Ch-82) and so on. We maintain our Accounts on Tally ERP9. Please explain whether we shall have to enter each and every item of our closing stock separately with their respective HSN Codes. All the different items put together could run into 4000 items.
Kindly Clarify. Thanks
The Concept of Mixed & Composite Sale is well understood as explained above. Kindly explain the inventory management part of it for the Tax Purposes. We have say four items – Watch, Tie, Wallet & Pen which we have sold as Mixed (Bundled) Sale. Now how will we maintain the inventory. In the GST invoice shall we be required to enter all the four items individually. ? If yes then calculating TAX at the maximum rate slab of these four items as explained by you do not seem to hold good.
Assuming that the Bundled Sale will not be billed for each item separately and sold as a KIT, then how do we maintain the inventory of our store. Shall we have to follow a process to combine items into a KIT then sell. ?
Kindly Explain, Thanks Profoundly.
In a mixed supply, billing will be for the kit and not the individual items separately. Hence, inventory will need to be maintained accordingly, where the individual items are combined into a kit and then sold.
Presently, most FMCG are offering one product free on purchase of another, both with different tax rates. But, the tax is applicable for the principal product only. For e.g. jamun mix ( APVAT 14.5%) is offered free for Vermicelli(APVAT 5%). Although, the cost of jamun-mix is included in the Vermicelli, the tax is levied only @ 5% . Would the same trend continue in GST also?
We are distributed namkeens we want original bills from purchasers but we cannot get. how to do buisness.please suggest me.
I am working in Bata shoe stores company
I have manager working is commission basis. Shall I have also pay service tax
Full details
I have a footwear retail business where I make a pos billing combining sport shoes with socks.
Now how shall this supply be treated?
this is composite supply, because socks is necessary requirement for wearing shoes
Not necessarily. Another point to highlight is whether there will be a reduction in price by the seller if the buyer refuses to buy socks.(test whether they are naturally bundled) If there is no price reduction, then the supply is a composite supply otherwise it will be treated as a mixed supply, since they are not naturally bundled.
If socks is a necessary requirement for shoes, it makes it a Principal supply which cannot be the case as socks is not the dominant element in the bundle. It would be Mixed Supply as both the elements could be sold separately and, thus, do not form a natural bundle. It could also be observed that shoes and socks are not sold together in the ordinary course of business. Therefore, considering it as a Composite Supply would be incorrect.
Also, in case 3-4 independent goods billed/supplied, via a single invoice without combo offer, how will the rate be defined????
The items will be taxed at the rate applicable for each item.
But i found an article/flier at cbec website ( http://www.cbec.gov.in/htdocs-cbec/gst/Composite%20&%20Mixed%20Supply_Online%20Version_20%20July.pdf ) it says, “A supply can be a mixed supply only if it is not a composite supply”. As per this article, If i make single invoice for different items having different tax rates, then the supply shall be considered either “composite supply” or “mixed supply”. Please clarify…
It will not be a mixed supply or composite supply. It will be normal invoice having multiple products with different rates.
Sir,
If a compnay is prividing maintenance services and let us say they charges Rs.10000\- for a work which includes both material and labour
And If the material composition is 70% and labour composition 30% then what would be the GST for these type of sale ?
or if the compositon is viseversa ?
i am doing the business of mandap service mandap decorators cataring ,party plot how it will work for me as gst
Please Share M R P Concept under GST
If the composite and mixed supply contain exempt and taxable goods and services, then will it be taxed at the
highest rate ?
Suppose, Mine is a business of Construction Equipment where I sale machines, spares, lube and also provide service to customers. Now if I sell spare parts to a customer and also provide service personal to fit the same part correctly into the machine . what shall be the status where supply of Goods and Services as well take place at a same time and the tax rate applicable in this case?
In your case, if providing the service is “naturally bundled” with the supply of machinery, sale of machinery would be the principal supply in the Composite Supply and the entire supply shall attract the rate of tax applicable to supply of machinery (irrespective of the rate of tax applicable to supply of service).
Here supply of machinery is the basic supply without which the provision of service would not arise at all.
If it is a business of Construction Equipment and provide service personal to fit the same , then it is purely related to composite supply
Here principal suply is of goods hence rate of tax will be levied on ancillary services
Ideally if goods attract higher tax v/s services, then it makes it customer sense to bill customer two differently. (1 bill for Consumables – higher tax rate 18% and another bill for service chgs – lower tax rate 5 %) keeping customer interest in perspective. If you do composite billing, then customer tend to migrate to dealer who accomodates them.
We manufacture Rubber coated Rollers. In this we receive the old metal rollers with worn out rubber coating from our customers. The old rubber is removed and new rubber applied on these metal shells. Is this a composite supply? What will be the taxation rate?
very good explanation. But i need before GST what is the way they used and what is the different between this two types.
Here who is the beneficiary?
If there is a scenario in composite supply by which goods along with service is provided but the service is covered under reverse charge mechanism.. how to tax such composite service?
Let us consider the example of the kit again.
Product Rate of Tax*
Tie 12%
Watch 18%
Wallet 12%
Pen 5%
*Indicative rates
In this case, the wallet attracts the highest rate of tax in the mixed supply i.e., 18%. Hence, the mixed supply will be taxed at 18%.
P.S…..in example it is watch not wallet that attracts the highest rate of tax