Mixed Supply Under GST

A supply involving two or more supplies of goods or services or any combination thereof and which is not a composite supply, is defined to be a mixed supply(i.e. not naturally bundled or there is no one principle supply in the mix of supplies). Whole supply would be taxable at the highest rate applicable for the components of such
mixed supply.

For Example: A supply of a package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated drink and fruit juices when supplied for a single price is a mixed supply. Each of these items can be supplied separately and is not dependent on any other. It shall not be a mixed supply if these items are supplied separately. Highest rate of GST for the commodities in the mixed supply would be applied for the entire supply.

How will tax liability on a mixed supply be determined under GST?

A mixed supply comprising two or more supplies shall be treated as supply of that particular supply which attracts the highest rate of tax.

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