21 December 2017
Sir, We are a Clear Glass Manufacturing Unit and has got an order of Magnum Glass Bottle coloured like wine bottle. We plan to Bill under HSN Code 7010 as Glass Bottle @18% GST. The buyer also want the extra services to be provided to him and for this we are charging service charges under SAC Code 9983 @ 18%. The services are to Affix Plastic Cap, LOGO and Sticker on it, for which the plastic cap, Logo and Sticker will be supplied by customer. The purpose of that bottle is not for filling of wine.This Bottle will be sent by the customer on the wine shops on display counters. Please advice that we plan to bill as below is as per norms of GST:- 1. Whether we should bill Glass Bottle (HSN-7010) @18%. 2. Another bill of Service Invoice (SAC-9983) @18%. Please reply earliest. Sanjay Agarwal
21 December 2017
Sir, Thanks for your valuable reply, but please clarify the separately or together means one bill for item and other bill is for services or one bill only for item and services both. Another thing is, after pasting plastic cap on the bottle the product was not as glass bottle for filling so as per GST norms tax authority can object in any way in future or in transit. Regards Sanjay Agarwal
21 December 2017
When you supply under single bill, the goods and services related to each other, considered as composite supply which will attract highest rate charged for other supplies also.
CAclubindia
