Subject:- GST query regarding composite supply of tyres and tubes
1) The HSN code of pneumatic rubber tyres for trucks is 4011 and the GST thereon admittedly is 28%.
2) The HSN code of rubber tubes for the above stated tyres is 4013 and the GST thereon admittedly is 18%.
3)Similarly the HSN code for flaps 4012 and GST is admittedly 18%
4) The suppliers of these tyres and tubes and flaps are usually supplying in a bundle and hence these tyres and tubes and flaps may be classified by GST authorities as composite supply and hence they started charging GST @ 28% equally on tyres tubes and flaps being the rate applicable to the principal supply which is tyre.
5) I being reseller of these tyres and tubes flaps, I have to abide by their decision and accordingly I have also to charge 28% GST both on tyres and tubes and flaps equally.
6) However some of my customers object to pay 28% GST on tubes and flaps when the scheduled government Rate is 18%. To solve this problem can I make separate supply bill of tyre only charging GST at 28% and another separate supply bill of only tubes and flaps charging GST at 18% and supply them in split condition.
Kindly examine this point with reference to the GST law, any AAR rulings and your valued opinion whether there will be any violation of GST law if I do such split billing?
Thank you
CAclubindia
