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Desktop supply with CPU, monitor, keyboard & mouse together is a single supply, taxable @ 18% GST

October 5, 2019[2019] 110 86 (AAR - TAMILNADU)

GST : Rate of GST applicable on a supply made by applicant of desktops consisting CPU, monitor, keyboard and mouse classifiable under Heading No. 8471 is taxable at rate of 9 per cent CGST as per Notification No. 01/2017-C.T. (Rate), dated 28-6-2017 and 9 per cent SGST under Notification No. II (2)/CTR/532(d-14)/2017 vide G.O. (Ms) No. 72, dated 29-6-2017 as amended if all units are supplied together with CPU in a single supply

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