Sanzari Electronics of Delhi has supplied a laptop (worth ₹ 59,000) along with a laptop bag (worth ₹ 1,000) in total for ₹ 60,000 (excluding GST) to Pankaj in Jaipur. Determine the GST liability on the sale made by Sanza

Supply of laptop bag is ancillary to the supply of laptop and are naturally bundled. Both such supplies qualify to be a Composite Supply with supply of laptop as a principal supply. Thus, in terms of Section 8(a) of the CGST Act, 2017, the tax rate as applicable to laptop shall remain applicable to laptop bag as well. Being an interstate supply, tax under IGST @ 18% will be charged for this supply being the rate of principal supply of laptop. Thus the tax under IGST payable be 18% of ₹ 60,000 = ₹ 10,800.