tyre and tube query

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I am distributor of tyre company . company sales tyre and tube to me combine and they collect tax as 28% tyre and 18% tube . my query is if both tyre and tube sales to combine to me and I sale direct to customer ( b2c) then which mode I collect tax in only 28 % or 28% tyre and 18%. tube. please help
Replies (1)

This is a case of composit  supply  comprising  two or more supplies one of which is principal  supply , as per the section 8 (a) of the cgst act 2017 , in this case principal  supply  is tyre  which attracts  28%  tax  , you have to  charge  same  to your customers because in composit supply highest  rate attracts   .  please confirm with others also

 


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