Composite supply and mixed supply

3. Both of Above

Thank u sir

Option (3). is the correct option.

Both Existence of Principal Supply and Nature of Bundling i.e. artificial or natural are the factors which differentiate Composite and Mixed Supply.

Refer Section 2(30) and 2(74) of the CGST Act 2017 for the definition of Composite and Mixed Supply respectively. And Section 8 of the CGST Act 2017 for Tax Liability of Composite and Mixed Supply.