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Mixed Supply - GST - Levy and Collection - GST

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..... rately and is not dependent on any other. It shall not be a mixed supply if these items are supplied separately; In order to identify if the particular supply is a Mixed Supply, the first requisite is to rule out that the supply is a composite supply. A supply can be a mixed supply only if it is not a composite supply. As a corollary it can be said that if the transaction consists of supplies not naturally bundled in the ordinary course of business then it would be a Mixed Supply. Once the amena .....

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Mixed Supply - GST - Levy and Collection - GST

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..... rty.” Determination of tax liability of Mixed Supplies The tax liability on a mixed supply shall be determined in the following manner, namely: - a mixed supply comprising two or more supplies shall be treated as a supply of that particular supply which attracts the highest rate of tax. Time of supply in case of mixed supplies The mixed supply, if involves supply of a service liable to tax at higher rates than any other constituent supplies, such mixed supply would qualify as supply of ser .....

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Mixed Supply - GST - Levy and Collection - GST

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