GST Treatment of Furniture, TV & Other Fixtures Supplied by Builder Along with Flat

“Builder supplying Furniture, TV, Dining Table, etc. along with Flat.

1. a) Is it a Composite Supply?
2. b)  What rate will be applicable? Is it item wise or GST rate of flat, or whichever is higher?”

Ans. a) No, this will not be considered as a composite supply (as the supply is not naturally bundled together in the ordinary course of business).

1. b) Rather it is a mixed supply and rate of tax will be of product attracting highest rate which will be chargeable on it.