Q. 349 Sir, My Client owns a Stone Crusher. The stone is liable for 5% GST unde HSN Code 2517. While preparing Sales Invoices he charges Royalty paid separately to the client. What will be the gist Rate for it? Will it be 5% as per the main product being Composited Supply or will it be 18% as applicable for Royalty paid to Government by the Client ?

Ans. As per our opinion, it will be treated as mixed supply and 18% gst rate will be applicable on it.

Q. 348 Sir, My Client is a Registered Government Contractor. As he has paid Royalty to Government, he is liable for RCM liability on the said royalty payment. While claiming the ITC on the said RCM paid in the 3B Return, Red flag is indicated as the RCM paid is not reflected in GSTR 2B. Is there any solution for this problem? Can we claim ITC in this case as it will be beyond 2B. Please guide.

Ans. You can claim ITC in the case of RCM whether it is mentioned in GSTR-2b or not.

Q. 347 in gstr-1 we enter dabit note it increase our tax laiblity . if against our dabit note party issue credit note . it will again reduce our itc in 2b. May i delete my debit in gstr-1 ?

Ans. As per the GST law, suppliers will issue the debit and credit notes. If you are issuing a debit note to the party, then it should be reported in the GSTR-1 and 3B. Hope you find it helpful.