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Composite and mixed supply explain me ???

MPR Sanjay Kumar (3145 Points)

21 February 2023

what is mean by composition supply and mixed supply in goods and services Tax act?? give me some examples

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4 Replies

sabyasachi mukherjee (27732 Points)
Replied 21 February 2023

Composition scheme is under seperate registration.
Mixed supply as the term denotes it's a mixed supply of goods and services.

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n.sowmya (and) (54 Points)
Replied 21 February 2023

Composite and composition have two different scenarios in GST.
composite supply: supply consisting of two or more taxable supplies of goods or services which are naturally bundled. tax rate would be the GST rate of principle supply.
mixed supply: when two or more taxable supplies are supplied under single package which are not naturally bundled. tax rate is highest tax rate among those supplies will be applicable. Ex: gift box containing sweets(5%), dry fruits(12%) and chocolates (28%)supplied then highest rate i.e. 28% will be attracted based on type of chocolate.