AAR: Supply of ‘Desktop’ along with peripheral units constitutes a single supply, taxable at 18%

Oct 07,2019

Tamil Nadu AAR holds that applicant’s supply of desktops consisting of CPU, monitor, keyboard and mouse is classifiable under CTH 8471 taxable at the rate of 18% GST as per Notification No. 01/2017-Central Tax (Rate) & corresponding State tax notification provided all the units are supplied together with the CPU in a ‘single supply’; Perusing invoice copy and PO, finds that single price is quoted in the price list depending on the specifications of each of the unit ...

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