Plzzz tell me .
I check on many web places every web show different rate .
Invertor & Battery are not naturally Bundled , they have separate commercial value as goods & can supply separately.
Hence fall under Mixed Supply , Mixed supply is defined under
section 2(74) of the GST Act as one where “two or more individual supplies of goods/services
or any combination thereof, made in conjunction with each other by a taxable person for a
single price where such supply does not constitute a composite supply”
so if it's supplied in Single price then the Maximum GST of both it will be applicable on bill.
kindly refer Advance Ruling : West Bengal Advance Ruling Authority v/s Switching Avo Electro Power Ltd
Dt. 21/3/2018
CAclubindia
