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- Scope of Supply
- Composite/ mixed supply
- How to identify supply as Composite or Mixed supply and their taxability ?
How to identify supply as Composite or Mixed supply and their taxability ?
Issue Favourable to Tax Payer ?:- no
Held - There is no dispute that applicant's supplies consist of two or more than two supplies. It is also not in dispute that the supplies are made.....
Issue Favourable to Tax Payer ?:- yes
Held - In the case of transactions of the commodity in question, the Court must also bear in mind that a charger can possibly be purchased separate.....
Issue Favourable to Tax Payer ?:- yes
Held - We find that the Assessing Authority, Appellate Authority and the Tribunal rightly held that the mobile/cell phone charger is an accessory t.....
Issue Favourable to Tax Payer ?:- yes
Held - A perusal of above entry shows that even part of products mentioned in the Entry was covered therein. When cell phone is sold in a composite.....
- Whether reimbursement of expenses is leviable to GST?
- Whether input tax credit is admissible if the invoice/debit note is missing in Form GSTR-2A/2B or tax remain unpaid by the supplier ?
- Whether marketing and sales promotion services to customers located outside India is intermediary or export of services ?
- Whether order / show cause notice is valid if passed without pre-show cause notice consultation or GST DRC-01 (summary SCN) or GST DRC-01A (tax intimation notice) ?
- Whether recovery proceedings can be initiated if assessee is willing to file an appeal ?
- Whether input tax credit can be transferred to the transferee entity in case of an inter-state business transfer ?
- Whether interest is payable for the period during which the reply to the deficiency memo remains pending ?
- Whether combined show cause notice can be issued covering multiple financial years ?
- Whether tax can be recovered by Department without prior intimation in Form DRC-01D ?
- Whether a penalty equal to 200% of the tax amount can be demanded in case of detention or seizure of goods ?