Rohan is engaged in a variety of businesses at Chennai, Tamil Nadu. He has furnished the following information with regard to the supplies made in the month January: Particulars ₹ (a) Supply of 5,000 Kits to Angels Beaut

Determination of rate of GST: Particulars Rate of GST A Supply of 5,000 Kits to Angels Beauty Paradise in Chennai; [Each Kit consists of 1 Scented Perfume bottle (5%), 1 Beauty Soap (18%) and 1 Talcum Powder (12%)]. This is a Mixed Supply as the items are not naturally bundled and can be supplied separately. In the case of mixed supply, it is treated as a supply of that particular supply which attracts the highest tax rate. Among the items in the kit, Beauty Soap attracts the highest rate of 18%. 18% B Gift of Microwave oven to his employee on the occasion of marriage; [Value ₹60,000]. This is a transaction between related persons (employer and employee). Gifts not exceeding ₹50,000 in value in a financial year by an employer to an employee will not be treated as supply. However, in this case, the value of the gift (₹60,000) has exceeded ₹50,000, hence the transaction is a taxable supply. The GST rate for Microwave Oven is 18%. 18% C Supply of Laptops along with Laptop bags to M/s LTI Ltd.; [Value ₹4,00,000]. This is a Composite Supply as the laptop and laptop bag are naturally bundled, and the principal supply is the laptop. Hence, the rate of GST applicable will be that of the principal supply, which is the laptop (18%). 18% D Gift articles provided free of cost to relatives on the occasion of his brother's son birthday function; [Value ₹70,000]. Gift articles being goods provided free of cost to relatives (who are 'related persons' as per GST law) are considered a supply even if made without consideration, as per Schedule I of the CGST Act. The GST rate for Gift Articles is 28%. 28%