Скачать или смотреть GST में Composite Supply क्या है और Mixed Supply क्या है सभी को जानना है जरुरी

What is Composite Supply under GST?




Composite supply consists of two or more goods/services, which is naturally supplied with each other in the ordinary course of business and one of them is a principal supply. The items cannot be supplied separately. In other words, goods and services are bundled owing to natural necessities. The elements in a composite supply of goods and services are dependent on the ‘principal supply’ of goods or services.

Principal supply means the supply of goods or services which constitute the predominant element of a composite supply and to which another supply is ancillary/secondary.

Following conditions are necessary for composite supply:

Supply of two or more goods or services together, AND
It should be a natural bundle and they cannot be separated
Note:- If the second condition is not fulfilled then it becomes a mixed supply. For tax liability purpose, the tax rate applicable to the principal supply will be effected on the composite supply.





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