Example

M SERUM
Home
nor.X 5000 personal
mX
Ramayan
ImpostJSenie SERI
Supply

8 11is 1 a7Intrsa
Taxable persons

Edney

Foc supplies
Empfee
Her
Exhafipartu
salary so 15 734
SERVE Foc TRANSACTY
ME
Goods CAR
Cit

Sutply

O 0
of
employee
401,900
alfixembled
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g
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A
CA
foe Gstv IWBÉÉ
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asi rig.IE m no
at

Destry
100084125
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supply's
Ustr
EMI
REEF KEEFE

Single Registatin
Nota Remo
person
District
moudmakhtasutbly
Example ABC
manufacture
Raaa4
good MF
HR
Tupplyr

SEE Prina

City

MF
e
supply
Circulars ForremovdFIubts
Egfg
5713112018

t
cast ÉÉB
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II.gs
ai.e sened

Jig

CASEI
i 58
P DirectpealyImoietTBuy
Supply
Est
 PROCESS
3 TREATMENT
Mr.B
FABRIC HEYGoods SUPPLYXGSTY LIST
manufacturer sobworker
Mr A Returnof fabric
0 0 o o o f
supply TO
Gstx ME
Mr.B
Mr A
JOBEYE 15000

and
or

ftp
psoo HpI2oBwnke

Tfo 102 202CROb

MExemption
95 15000 181
2701
Running Business
8 m
Business154T
Balance sheet
CAPITAL 10cL fixed Assets 1062
Creditor Icr CASH Icr
ete 5 Cr Ite Icr
Patent 2 Cr
stork
pg
closure of
Business
aidssest

Immovable
property
I
La D Building
rent out
Sale
Supplyotsadjggenfundeemsned
Supply x Gstx

Rent outÉTI soldout

Sale No ppl FIREuumproperty

2eÉÉÉE
How to decide
constructed Property
sale of
f under construction
or
property

Status of Property
Depend paytime
at the of FirstPayment
Icr
CASEI
1o I
201
t
301 Yo
t.IE complete

Status under construction Supply 1 91 II

 cast
ftp.ietiud
Check Firstpayment

114
i
statusofPopery
94
11
Compbhu
poet
EE
itP t
Saleof underconstruction Prof
É
CASEI
I
Complete
FirstPayment Sale of Constructed
Supply X
propel
9ST X

II

Y.E
Ranbaxy

BABA
ran.eu
DIYAJyotiEye
Drop
Permanad
RED MF look
For'mula
47 Good ftp.m

IfgsteffoYigerDia

SOFTWARE

SERIA
4104kt for
customised customisedHW
software
YjEgEsenie
Readymade omfF
qq.it Quickhead Goods
85 4 7
 Chapter 4 – Supply of Goods or Services (Taxable Event) CA. Raj Kumar
(iv) Mortuary services including transportation of deceased person shall not be called as supply.

EE
(v) Actionable claim other than betting/gambling/Lotteries shall not be treated as supply.

(vi) Government People:

* Functions performed by MP/MLA/MLC member of municipalities, shall not be called as supply.

* Duties performed by the person having constitutional post (e.g. Prime Minister, Chief Minister
etc.) shall not be treated as supply.

00
* Duties performed by Part time director of a Government body (e.g. Human Right Commission)
shall not be called as supply.

(vii)
L
Immovable Property- Sale of Land, Constructed/completed property will not be treated as supply.
____
(viii) Services by ANY court, Tribunal ESTABLISHED Under any law shall not be treated as supply.
st At It.At Mct ete
4THpower
SQIY.am Section 7(3)

The Government may notify the transactions that are to be treated as-
nycatafaafer
Matz
O
(a) A supply of goods and not as a supply of services; or

(b) A supply of services and not as a supply ofO

atte out
o o
goods.

Section 8: Tax liability on Composite and Mixed supply

GST is payable on individual goods or services or both at the notified rates. The application of rates poses no problem if
the supply is of individual goods or individual services, which is clearly identifiable and such goods or services are
subject to a particular rate of tax.

However, in certain cases, supplies are not such simple and clearly identifiable supplies. Some of the supplies are a
combination of goods or combination of services or combination of goods and services both and each individual
component of such supplies may attract a different rate of tax.

In such a case, the rate of tax to be levied on such supplies may be a challenge. It is for this reason, that the GST Law
identifies composite supplies and mixed supplies and provides certainty in respect of tax treatment under GST for such
supplies.

In order to determine whether the supplies are ‘composite supplies’ or ‘mixed supplies’, one needs to determine whether
the supplies are naturally bundled or not naturally bundled in ordinary course of business.

The tax liability on a composite or a mixed supply shall be determined in the following manner, namely:-

(a) Under composite supplies,: classification will be based as principal supply i.e. whole bundle will be
called/classified by the name of principle supply and accordingly GST Rate of principle supply will be
applicable.

4.10
 sign IEEE

Bundle HIGH Est

Ashfoul
RAI