Suggestions on GST Implementation Issues 28.09.2017 by ICAI Indirect Tax Committee
Law Related Issues
3. Separate consideration charged for goods and services supplied in conjunction:
Section 2(30) of the CGST Act, 2017 defines Composite supply as a supply made by a
taxable person to a recipient consisting of two or more taxable supplies of goods or services
or both, or any combination thereof, which are naturally bundled and supplied in
conjunction with each other in the ordinary course of business, one of which is a principal
supply;
Issue
If separate considerations are charged for various goods and services supplied in
conjunction with each other in ordinary course of business, whether the same shall also
amount to composite supply.
Suggestion
It is suggested that there be provided a suitable clarification regarding same.
Read Suggestions on GST Implementation Issues 28.09.2017 by ICAI Indirect Tax Committee
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