Composite or Mixed Supply

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prasad Nilugal (Querist)
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22 December 2019 We have purchased Two Mobile phones and one Head Phone in one Invoice in furtherance of Business ,

1) Is it composite supply or Mixed supply ?.

2) Can we claim ITC ?.

3 ) Is Section 17(5) (b) (iii) (B) of the CGST act 2017 will applicable in this case for claiming ITC .

please reply ,Thanks In Advance

CA Anita Bhadra

CA Anita Bhadra (Expert)
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22 December 2019 In my view
It is composite supply .

If purchase invoice is in name of business , it will not be treated as personal income under sec 17(5) and ITC is allowed

prasad Nilugal

prasad Nilugal (Querist)
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22 December 2019 Invoice is in the name of Business , However client is in Insurance Business therefore , is section 17(5) ( b) (iii) (B) of CGST act 2017 will be applicable .

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