Shivam RC
(Student)
(23683 Points)
Replied 17 September 2020
As per my opinion, आपके लिए GST में "Regular Scheme Registration" लेना ही ठीक होगा ।
Most of the Motor Vehicle Spare parts are taxed @ 28% GST. So if you opt for Composition Scheme, you will not be eligible to claim ITC on the GST paid for your inputs ( spare parts ). To that extent it will be your loss. And if you go for Regular Registration, then you can raise tax invoice @ 18% to your Customer for the Service Work and claim the GST ITC. In the Car Garage scenario, two supplies are involved - Supply of Services ( being the PRINCIPAL SUPPLY ) and Supply of Goods ( spare parts used for servicing work ). Hence it is a "COMPOSITE SUPPLY" and will be taxed on the basis of Principal Service i.e. 18% as per Section 8 of the CGST Act 2017.
So मेरे हिसाब से आपको "REGULAR SCHEME REGISTRATION" लेना ही ठीक होगा । और अगर आपको लगता है कि आपको Compliance Burden कम लेना है थो आप Composition Scheme Registration ले सकते हो ।
धन्यवाद,
शिवम रॉय चौधुरी ।