A gst new registered regular scheme dealer trading of ups battery and inverter.
Question:
1.dealer selling of ups battery with inverter and ups battery only both transactions .tax treatment composite or mixed supply or normal supply applicable in gst act.
2 dealer old battery received RS:3000/- value from customer.but same customer new battery selling RS:13,000/- value.this transaction selling value rs:13,000 or 10,000/-.
1. In re Mr. Ravi Raghavan (GST AAAR West Bengal) it has been held as under:
There is no denying of the fact that an in-built battery of static converter (UPS) is part and parcel of the uninterrupted power supply system and is covered under Tariff Head 8504 and intra-State supply thereof attracts tax under GST Act as per rate applicable to goods enumerated under Schedule III of Tax-Rate Notification(s), vide serial No. 375, but the situation changes when storage battery or electric accumulator is supplied separately irrespective of whether under a single contract or a separate contract.
The Appellant in fact submitted that strength of the battery, make of a battery or number of batteries is not unique to UPS but it varies as per power requirement of the customer.
The storage battery has multiple uses and can be put to different uses and when supplied separately with static converter (UPS) it cannot be considered as a composite supply or a naturally bundled supply.
2. Rs 13,000/- GST is on full value.