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Mixed Supply – Sec 2(74)

Mixed Supply – Sec 2(74)

Mixed Supply means two or more individual supplies of goods or services or any combination there of, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply.

Explanation:

  • When two or more supplies that have individual identity and can be supplied separately but are deliberately supplied conjointly by assigning a consolidated price without any indication of separate price for individual supply.
  • And each of the supplies that are intended to be acquired by the recipient.
  • The method of billing separately for unrelated supplies or together could be examined when rates are differing.
GST-Goods and Service Tax | Tina Saha |