All about Composite Supply and Mixed Supply under GST:
As per Sec. 2(30) of CGST Act of 2017, ‘Composite Supply’ is a kind of supply made by a taxable person to a recipient that includes two or more taxable supplies of goods or services or both, or their combination, that are naturally bundled and supplied in conjunction to each other in the ordinary course of business out of which one constitutes to be a Principal Supply (As per Sec. 2(90) of CGST Act of 2017 wherein one supply constitutes to be of pre-dominant element whereas other supplies are ancillary to the former one).
Source Taxguru
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