Tax Management India. Com
                        Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Articles News
Highlights
D. Forum
What's New
Sub-Menu

Share:      

        Home        
 
Discussions Forum
Home Forum Goods and Services Tax - GST This
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

← Previous Next →

Tax rate -Applicability, Goods and Services Tax - GST

Issue Id: - 117332
Dated: 5-7-2021
By:- vignesh VSACCOUNTOPRIVATELIMITED
Tax rate -Applicability

  • Contents

Sir . A cement dealer is raising invoice for sale of cement bags (28%), he also does loading & unloading and charges Freight on the bills (18%). is this correct? or should he charge 28% on the total bill under composite supply.

Post Reply

Posts / Replies

Showing Replies 1 to 4 of 4 Records

1 Dated: 5-7-2021
By:- Rajagopalan Ranganathan

Sir,

If the transaction value of cement includes loading and unloading charges, freight, etc. then it is enough that the supplier charges gst @ 28% of the transaction value. But if he charges loading and unloading charges, freight etc separately in addition to the value of cement supplied then he has to pay gst separately on these elements. However, if the recipient falls among the categories of recipient mentioned in column (4) of Notification No. 13/2017- Central Tax (Rate) dated 28.6.2017 as amended the gst on freight is to be paid by the recipient under RCM.


2 Dated: 6-7-2021
By:- Shilpi Jain

For the value of the cement and the other charges he should charge 28%


3 Dated: 8-7-2021
By:- KASTURI SETHI

Loading and unloading charges are integral part of transportation of goods. Hence it a composite supply. Covered under 28% rate of tax.


4 Dated: 11-7-2021
By:- YAGAY andSUN

Agree with the experts that in case of composite supply, the rate of tax will be depended on the principal supply of the goods, hence rate of tax will be 28%.


1

Post Reply

← Previous Next →

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map || ||