Q. 699 Our client is drawing pension of Rs. 12,00,000 and receiving rent on letout property (Residential or Commercial) of Rs. 10,00,000, whether he is liable to take registration under GST or not? 

Ans. No requirement for GST registration.

Q. 698 If driver bhatta is indicated seperately in passenger vehicle bill liable to RCM GST. Then whether RCM will be payable on driver bhatta component. For ex. Bill is made as follows:

Q. 697 Suppose i am selling a basket of 5 FMCG products. Now i mention 3 of them together as “GIFT BASKET” and charge 500 and show 2 of them separately on the invoice at 0 value, then will it still be considered as mixed supply and charged at 1 tax rate for all the 5 products? or can i charge 1 tax rate for the GIFT BASKET and then individual tax rate for the 4th and 5th products shown separately?

Ans. Section 2(74) defines mixed supply as “two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply.