GST Composite Supply and Mixed Supply : Free Study Material

By | March 22, 2019
(Last Updated On: May 31, 2019)

GST Composite Supply and Mixed Supply : Free Study Material

Here is the Free study material on GST Composite Supply and Mixed Supply

GST Judgments on Composite Supply

Separate GST Rates on supply from Restaurant & sweetshop operated from same premises , it is not composite supply :AAAR

No GST on medicines supplied to in-patients during Treatment being composite supply: AAR

GST on Composite Supply as residential housing project is bundled with other services like car parking space, common areas and facilities : AAR

Equipment Parts Supply under Services Agreement is Mixed Supply : AAAR

Supply of Ice-cream from Retail outlets or in scoops is supply of Goods : AAR

Tour packages with separate invoices attracts GST at their applicable rates separately : AAR

Annual maintenance contracts is supply of Services under GST : AAR

Para 4 (1) of GST Circular 34/8/2018-GST is ultra vires the CGST Act [ Supply of related services with Electricity also Exempt] : Gujarat HC

Pay GST with no ITC on supply of pure food from sweetshop-cum-restaurant as it is composite supply  : AAR

ElectroInk supplied with consumables is mixed supply : Maharashtra AAR clarify

EPC contract for solar power plant is not Composite Supply : AAR

How to pay GST on transportation & allied services relating to goods supply : AAR Clarified

Tower erection work Contract is composite supply , GST on entire value : AAR

GST Judgments on Mixed Supply

GST on Composite Supply as residential housing project is bundled with other services like car parking space, common areas and facilities : AAR

Equipment Parts Supply under Services Agreement is Mixed Supply : AAAR

Highest GST Rate on Mixed Supply of service to the students for lodging along with food : AAR

Blasting activity is ‘composite supply’ under GST : Gujarat AAR

Supply of UPS with battery could be considered as Mixed Supply under GST : AAR

Relevant Sections  of CGST Act/ SGST act on GST Composite Supply and Mixed Supply

Section 8 of CGST Act 2017 ; Tax liability on composite and mixed supplies.

Section 8 of Assam GST Act 2017 : Tax liability or composite and mixed supplies

Section 8 of Bihar GST Act 2017 : Tax liability on composite and mixed supplies.

Section 8 of Chhattishgarh GST Act 2017 : Tax liability on composite and mixed supplies

Section 8 of Delhi GST Act 2017 : Tax liability on composite and mixed supplies

Section 8 of Goa GST Act 2017 : Tax liability on composite and mixed supplies

Section 8 of Gujarat GST Act 2017 : Tax liability on composite and mixed supplies

Section 8 of Haryana GST Act 2017 : Tax liability on composite and mixed supplies

Section 8 of Himachal Pradesh  GST Act 2017 : Tax liability on composite and mixed supplies

Section 8 of Jharkhand GST Act 2017 : Tax liability on composite and mixed supplies.

Section 8 of Jammu &; Kashmir GST Act 2017 : Tax liability on composite and mixed supplies.

Section 8 of Kerela GST Ordinance 2017 : Tax liability on composite and mixed supplies

Section 8 of Karnataka GST Act 2017 : Tax liability on composite and mixed supplies

Section 8 of Madhya Pradesh GST Act 2017 : Tax liability on composite and mixed supplies

Section 8 of Maharashtra GST Act 2017 : Tax liability on composite and mixed supplies

Section 8 of Mizoram GST Act 2017 : Tax liability on composite and mixed supplies

Section 8 of Meghalaya GST Act 2017 : Tax liability on composite and mixed supplies

Section 8 of Manipur GST Act 2017 : Tax liability on composite and mixed supplies

Section 8 of Nagaland GST Act 2017 : Tax liability on composite and mixed supplies

Section 8 of Odisha GST Act 2017 : Tax liability on composite and mixed supplies

Section 8 of Puducherry GST Act 2017 : Tax liability on composite and mixed supplies

Section 8 of Punjab GST Act 2017 : Tax liability on composite and mixed supplies.

Section 8 of Rajashtan GST Act 2017- Tax liability on composite and mixed supplies

Section 8 of Tamil Nadu GST Act 2017 : Tax liability on composite and mixed supplies

Section 8 of Telangana GST Act 2017 : Tax liability on composite and mixed supplies.

Section 8 of Tripura GST Act 2017 : Tax liability on composite and mixed supplies

Section 8 of Uttarakhand GST Act 2017 : Tax liability on composite and mixed supplies

Section 8 of UP GST Act 2017 : Tax liability on composite and mixed supplies

Section 8 of West Bengal GST Ordinance 2017 : Tax liability on composite and mixed supplies

Topic wise Commentary on GST Act of India

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