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Record Sale of Composite Supply

In a composite supply of goods and services, one element—either the goods or the services—will be considered the principal supply. In such cases, the rate of tax applicable to the principal supply will apply to the composite supply.

For illustration, let’s consider Goods are the primary supply and Services under the composite supply

Before you begin | Prerequisites

• Ensure GST is enabled for your company
• Primary stock item is created and applicable tax rates are defined. 
• Service ledger is configured for composite supply.

To record a composite supply

1. In the sales voucher, enter the stock item details, including Quantity and Rate.
2. Select the service ledger configured for composite supply (for example, Transportation), and enter the amount of the service.
   Since this ledger is included in the assessable value for goods, its value will be added to the taxable value for GST.
3. Select the relevant GST ledgers – CGST & SGST/UTGST, or IGST (and Cess, if required).
4. View the GST calculation for analysis, if needed.
   1. Press Alt+A to view the Tax Analysis report.
      For TallyPrime Release 2.1 or earlier: Press Ctrl+I.
   2. Press Alt+F5 for a detailed tax breakup.
      
5. Review the taxable values and ensure that the combined value (goods + service ledger) is considered for applying the tax rate of the principal supply (goods).
   
6. Provide other necessary details, and press Ctrl+A to save.

You can see the transaction in the Outward Supplies of GSTR-1.