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Please provide a ground basis for distinguishin...

Please provide a ground basis for distinguishing mixed and composite supply of goods and services, under the CGST act?

Please provide a ground basis for distinguishing mixed and composite supply of goods and services, under the CGST act?

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Chiranjibi Jun. 20, 2018

The tax liability on a composite or a mixed supply shall be determined in the following manner, namely:—

(a) a composite supply comprising two or more supplies, one of which is a principal supply, shall be treated as a supply of such principal supply; and

(b) a mixed supply comprising two or more supplies shall be treated as a supply of that particular supply which attracts the highest rate of tax.

Please provide a ground basis for distinguishing mixed and composite supply of goods and services, under the CGST act?

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