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Type of supply under gst

20 February 2023

when any electronic device is supplied to anyone will that be considered as a single supply of good or a mixed supply(of components in that device which are not detachable like battery, camera etc.). If yes, is that a composite supply also?

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3 Replies

n.sowmya (and) (54 Points)
Replied 20 February 2023

Composite supply: two or. more taxable supplies of goods or services or both, or any. combination thereof, which are "naturally bundled"and. supplied in conjunction with each other in the ordinary course of business.
example selling a mobile including an in built charger will be a composite supply.
mixed supply: selling different products at a single package with a combined price which is not naturally bundled will be a mixed supply and taxed at the highest rate of GST among those package of supplies.