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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.

Write your Example of Mixed Supply…




About the author

CMA Sandeep Kumar

Practicing Cost Accountant Founder CMA CLUB INDIA

Readers Comments (15)

  1. CMA Gaurav Dubey August 3, 2017 @ 5:17 pm

    ex- Mr.Sandeep kumar provide Gst Class to CA/CMA student and provide study material (GST Book). so this example of mixed supply because this include service and book (goods)

  2. Gaurav Agrawal August 3, 2017 @ 5:25 pm

    Example – unnatural Combo offer like that in Big Bazaar rice, mustered Oil and Hair oil in same bundled.

    • Gaurav Agrawal August 3, 2017 @ 5:37 pm

      If we purchase any item/Product then supplier provide any gift offer/free voucher then it is mixed supply.

  3. Gift box packed for festive season like for Rakhi festival combo of chocolate, sweet, namkeen and other different products.

    • CMA Abey M Thomas August 5, 2017 @ 11:24 am

      THIS IS A DEBATABLE “GIFT BOX”.
      THIS CAN BE CLAIMED AS NATURALLY BUNDLED AS THIS IS THE GENERAL PRACTICE FOLLOWED DURING FESTIVAL SEASONS (LIKE DIWALI).
      I FEEL THIS AS COMPOSITE SUPPLY AND NOT MIXED!!!!!

  4. CMA Gaurav Dubey August 3, 2017 @ 5:28 pm

    we have go to purchase for Refrigerator and supplier provide free Dry fruits box with refrigerator this is Mixed supply.

  5. supply of package of consisting beg, watch, t-shirts, shoes for a single price for a college student this products can be from same brand or from various brand

  6. Abhishek Satija August 3, 2017 @ 6:36 pm

    Supply not naturally bundled with two or more principàl goods or services is called mixed supply. For eg. Combo pack of biscuits, chips or wafers and chocolate.

  7. Krishna Sharma August 3, 2017 @ 7:23 pm

    Some examples from current market-
    Dabur Red Toothpaste free with Dabur Chyavanpras,

    Patanjali honey with Patanjali Chyavanpras,

    Many hair oil companies are offering shampoo pouch with hair oil,

    Bucket with Sugar and Rice.

  8. A popular brand of sports articles & accessories offering few of its products in a combination under a season sale wherein all items having principle character & distinct usage. Items clubbed- Tourist bag, basket ball & a skate board. Here the highest rate applicable out of 3 products would be chargeable at the consolidated price of such Combo.

  9. A 5 star hotel provide package which includes 3 days accommodation with breakfast and one day Mumbai darshan.Here, accommodation facility and breakfast is natural combination in the course of ordinary business but inclusion of Mumbai darshan trip is not naturally bundled. so, would be considered as a mixed supply.

  10. Sudipto sarkar August 5, 2017 @ 8:13 am

    Eg. Supply of flour(aata) with fine flour (maida)

  11. We are going to purchase a Car and company gave them a free ambipure perfume, is an example of mixed supply….

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