Composite and Mixed Supplies Under GST: Demystifying the Conceptual Tenets

This article is divided into the following sections;

1. Introduction
2. Differentiating ‘Principal Supply’ and ‘Ancillary Supply’
3. Appreciating Composite Supply
4. Appraising Mixed Supply
5. Implications of classifying supplies as Composite Supply or Mixed Supply
6. Conclusion

By Tarun Jain
Supreme Court of India

Source: ssrn.com

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