Ad-Free CAclubindia and Daily Updates on your mobile. Subscribe Now!

Assembly

Shivani (Learner) (1881 Points)

19 April 2018

Dear Friends

Suppose A makes an intra state supply of computer to B.

But A didnt supply computer in one go.

first he sent cabinet

then ram

then hard disk

and finally the computer was assemebled in teh place of B.

Now the gst rate of computer is 18% but gst rate of ram, cabinet, hard disk etc is 12%.

how to deal with such situation.

how will invoicing happen etc.

regards

Reply
Follow
Share

8 Replies

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (172963 Points)
Replied 19 April 2018

" But A didnt supply computer in one go."

If billed for parts separately........... it will be under 12% or so itemwise.

If billed for computer as a whole....... it will be under 18%

3 Like

Upgrade to CAclubindia Pro. Subscribe Now!

Shivani (Learner) (1881 Points)
Replied 20 April 2018

Dear Dhiraj

The supplier wants to bill for the entire computer only but he has supplied various parts in stages.

when he will send any part, will he issue delivery challan because he wants to issue invoice for teh whole computer only.

and does tax also get charged in delivery challan?

how to handle this situation?

this is not a normal mixed suplly its basically a mixed supply which is supplied is stages.

regards

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (172963 Points)
Replied 20 April 2018

No tax over delivery challan. And many times such big machinery parts are sent via DC and finally assembled at site.

Why to specifiy it as parts....... better to bifurcate it as part A,B,C,D etc...

Shivani (Learner) (1881 Points)
Replied 21 April 2018

Dear Dhiraj Sir

Is no GST charged when we issue delivery challan?

if so then cant supplier escape paying tax by sending all his goods under delviery challand instead of invoice.

regards

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (172963 Points)
Replied 21 April 2018

A GST tax invoice is issued usually when supply of goods or services is made or when payment has been made by the recipient.

In some cases, instead of a tax invoice, a delivery challan is issued for transportation of goods.

As per Rule 55 (1) of CGST Rules, following are instances when delivery challan can be issued for transportation of goods without an invoice:

Transportation of goods for job work.
Transportation of goods for reasons other than by way of supply.
Other supplies as notified by the Board.

After the goods have been transported using a delivery challan, the supplier is required to issue a tax invoice on delivery of goods as per time prescribed by law.

Upgrade to CAclubindia Pro. Subscribe Now!

Shivani (Learner) (1881 Points)
Replied 24 April 2018

Dear Sir

please tell me whether any tax is charged when we issue delivery challan?

if not then cant supplier evade tax by issuing delivery challan in case of normal supplies also where there are no supplies in instalments.

regards

1 Like

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (172963 Points)
Replied 24 April 2018


	please tell me whether any tax is charged when we issue delivery challan? if not then cant supplier evade tax by issuing delivery challan in case of normal supplies also where there are no supplies in instalments.

As already replied earlier........

After the goods have been transported using a delivery challan, the supplier is required to issue a tax invoice on delivery of goods as per time prescribed by law.