Concept Of Composite And Mixed Supply Under Goods And Services Tax

by Harsh Shukla
Singh & Associates

The following are the essential ingredients of a composite supply made by a taxable person to a recipient:

• Two or more taxable supplies of goods or services or both;
• Naturally bundled and supplied in conjunction with each other in the ordinary course of business;
• One of the supplies is a ‘principal supply’ – the supply which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary.

Source: mondaq.com

---

---