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Valuation of goods sold in different units like pair, dozzen, sets, bundles, boxes and units., Goods and Services Tax - GST

Issue Id: - 115302
Dated: 10-8-2019
By:- Rajesh Kumar
Valuation of goods sold in different units like pair, dozzen, sets, bundles, boxes and units.

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Client busy in trading of bed sheets. As per tariff, if item is valued under ₹ 1000 then duty rate will be 5% and if value more than ₹ 1000 then rate of duty is 12%.

Now issue is he is selling goods in dozens, sets, boxes, pairs, units etc which valued more ₹ 1000 per dozens, sets, boxes etc.

Now please suggest at which rate of duty he should cleared the bedsheets.

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Posts / Replies

Showing Replies 1 to 8 of 8 Records

1 Dated: 10-8-2019

Is Chapter/Heading of both kinds of sheets the same or different ? Chapter 48 and 63 both. Pl. elaborate in detail.

2 Dated: 11-8-2019
By:- Rajesh Kumar

Sir, Chapter/Heading of both kinds of bedsheets is same ie 63 but selling in different units like dozens, sets. For example he is selling bedsheets 7200/ dozen then one bedsheet costs 600. Then whether he have to charge 5% or 12%. As per tariff, the selling unit should be piece for counting rate of duty.

3 Dated: 11-8-2019

Yours is not a case of mixed supply. Example quoted by you attract GST @ 5 %. You are selling a single item.

Relevant extract of Board's Flyer No.4 dated 1.1.18


Mixed Supply

Under GST, a mixed supply means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply;

Illustration : A supply of a package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated drinks and fruit juices when supplied for a single, price is a mixed supply. Each of these items can be supplied separately and is not dependent on any other. It shall not be a mixed supply if these items are supplied separately.

In order to identify if the particular supply is a Mixed Supply, the first requisite is to rule out that the supply is a composite supply. A supply can be a mixed supply only if it is not a composite supply. As a corollary it can be said that if the transaction consists of supplies not naturally bundled in the ordinary course of business then it would be a Mixed Supply. Once the amenability of the transaction as a composite supply is ruled out, it would be a mixed supply, classified in terms of a supply of goods or services attracting highest rate of tax.


4 Dated: 12-8-2019
By:- Ganeshan Kalyani

Selling in dozens, sets etc are method of supply/despatch. It will not alter the price of the product.

5 Dated: 13-8-2019

Dear Sh.Kalyani Ji,

Your one sentence, rather, two words' has given final touch to my views.

"Selling in dozens, sets etc are method of supply/despatch. It will not alter the price of the product."

Well expressed.

6 Dated: 13-8-2019
By:- Ganeshan Kalyani

Thank you Sir.

7 Dated: 13-8-2019

You have to depict the UOM as mentioned against the HSN only, as it is statutory required.

8 Dated: 13-8-2019

M/s.Yagay and Sun,

Sir, Welcome after long gap. I request you to contribute your views on all the queries answered and unanswered. Thanks & regards.


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