How is servicing of cars involving both supply of goods (spare parts) and services (labour), where the value of goods and services are shown separately, to be treated under GST?

Reply: As per Circular No.47/21/2018] Dated: 8th June, 2018 1 The taxability of supply would have to be determined on a case to case basis looking at the facts and circumstances of each case.

2 Where a supply involves supply of both goods and services and the value of such goods and services supplied are shown separately, the goods and services would be liable to tax at the rates as applicable to such goods and services separately.