GST on tubes & flaps

[Monika Dalaniya]

Dear Professional colleagues,

Please guide on the following issue

My client is a dealer of MRF. Before 5-1-19 MRF used to bill Tyres @28%GST, Tubes & Flaps @18% GST to the dealer. 

Accordingly the dealer also used to sell the respective goods at above GST rates. But from 5-1-19 MRF has started billing Tubes & flaps @28% stating that tubes & flaps sold along with tyres fall in the category of composite supply and tyre being the principal supply, GST @28% would be applicable on all the above goods (i.e. on tubes & flaps as well). Also MRF issued debit note for differential 10% GST for earlier period i.e. (28%-10%) on tubes & flaps sold to dealer before 5.1.19.

The dealer paid differential 10% GST to MRF as per the debit note. 

Now my query is whether the dealer is also required to collect differential 10% GST on his past sales i.e. sales effected before 5.1.19 & deposit it to the dept.?? Practically collecting differential 10% GST on tubes & flaps is not possible as 90-95% sales are retail.. that means the dealer has to pay the differential 10% GST out of his own pocket??

Thanks

CA Monika Dalaniya

Dalaniya & Associates