TMI BlogMixed Supply Section 8(b)X X X X Extracts X X X X X X X X Extracts X X X X ..... t constitute a composite supply. Illustration.- A supply of a package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated drinks 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; In orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a printing press. Such renting for two different purposes is not naturally bundled in the ordinary course of business. Therefore, if a single rent deed is executed it will be treated as a service comprising entirely of such service which attracts highest liability of service tax. In this case renting for use as residence is a negative list service while renting for non-residence use is chargeable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icable. Alternatively, the mixed supply, if involves supply of goods liable to tax at higher rates than any other constituent supplies, such mixed supply would qualify as supply of goods and accordingly the provisions relating to time of supply of services would be applicable. Some clarifications on mixed supply given by CBIC Supply of UPS and battery Circular No. 163 / 19 / 2021 -GS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able supplies containing in a pack/box. If the tax rate of the sharpener is the highest among all the products in the kit, the applicant is liable to pay the highest tax rate and use the HSN code of that particular supply having the highest rate. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanagementindia - taxmanagement - taxman ..... X X X X Extracts X X X X X X X X Extracts X X X X
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