"Goods or Services or both together are often supplied in combination and that's when it may not be simple enough to distinguish supplies and identify separately, as each of them may attract a different rate of tax but is being sold as one package". In this context examine the following statements and identify which are not correct example of supply as defined in sections 2(30) and 2(74) of the CGST Act, 2017:
(i) Atal buys a Car and also purchases warranty and maintenance package for the car by paying a nominal amount. Car and package of warranty & maintenance are supply as per section 2(74) of the Act. (ii) Atal buys a Car and purchases package for warranty and maintenance of the Car by paying a nominal amount. Car and package of warranty & maintenance are supply as per section 2(30) of the Act
(iii) Rajni buys a microwave oven and some utensils for use in microwave oven. Both microwave oven & utensils are sold at a single price. Microwave oven & utensils are a supply as per section 2(74) of the Act.
(iv) Rajni buys chocolates, juices and butter from a shop. All the items have different prices. Chocolates, juices & butter are supply as per section 2(74) of the Act.
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