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Supplies involving two or more goods or services or any combination thereof, naturally bundled for supply in the ordinary course of business, wherein one of the components having essential character is known as principle supply.
This composite supply shall be taxable at the rate applicable to principle supply.

For Example: In a natural bundle of supply of goods and insurance service on transportation, supply of goods is the essential supply and the rate applicable to such goods would be applicable for this composite supply.
Write your Example for Composite Supply

Ex.1.-A Dealer supply TV to customer and provide a remote with tv subsidy item is remote.supply of tv is the essential item
rate will charged at tv.it is the composite supply

ex.-2- Mr.A stayed in hotel and hotel provides a breakfast service .it is the composite supply


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22nd GST Council Meeting – Revised GST Rates

22nd GST Council Meeting (6th Oct, 2017) CMA Sandeep Kumar

Club Seminar
GST Practical Training

Send Confirmation Mail to cmaclubindia@yahoo.com Tomorrow Session is Free For You.Pre Placement GST Practical Workshop. if any Query please call 9311210010 / 9868600010 if you are coming than comment below the post. “yes, I am Coming.” Visit my Profile : Click here Watch About Seminar : Click here   Thanks …


who can opt for composition scheme ? A registered person , whose aggregate turnover in the preceding financial year did not exceed Rs. 150 lakhs rupees can opt for composition scheme. this limit can be further increased up to Rs 2 crore.   for example :-  if I have turnover in FY …