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GST on composite supply with exempt principal supply
Case Law Details
- Case Name
- In re Columbia Asia Hospitals Private Limited (GST AAR Karnataka)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Karnataka, Advance Rulings
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In re Columbia Asia Hospitals Private Limited (GST AAR Karnataka)
(a) Whether two or more supplies of goods or services which are naturally bundled in which principal supply is exempt and others are taxable, can be treated as composite supply and if yes, principal supply being exempt supply, can the said composite supply be treated as exempt supply or the same cannot be treated as composite supply?
The two or more supplies of goods or services or both which are naturally bundled in which the principal supply is exempt and others are taxable can be treated as a composite supply...
What shall be the taxability when principal supply is taxable and ancillary supply is exempt supply, even though they form composite supply and are naturally bundled with each other . rate of tax on principal supply is 5% and ancillary supply is 0%. The invoice shows separate charge for both supplies.