Shoes shirts belts comes under mixed supply or Composite supply?
Reply— Shoes, shirt and belt all are different commodities bearing different GST rates, so sale of these three commodities at a point of time is neither a composite supply neither a mixed supply.
The seller can charge different GST rates in a single invoice for selling these three commodities at a point of time.
GST rate on shoes is 5% if value is not exceeding Rs. 1000/- per pair otherwise 18%.
GST rate on shirts is 5% if value is not exceeding Rs. 1000/- otherwise 12%.
GST rate on belts is 18%.
whereas if the seller is selling these products (shirts, belt, shoes) in one packet bearing single price for combination of goods, it will be treated as mixed supply and the highest rate of GST among all products will applicable.
Posted Date: Jan 29, 2019