HSN CODE & IDENTIFICATION OF SUPPLY

Dear Bhagyashri,

The decision to take between composite supply & mixed supply is dependent on following factors:

- is it naturally bundled and supplied and considered so in ordinary course of business? (yes repair service including goods is common in the industry)

- is there a predominant element to the combination of goods+services? (yes, service is predominant supply - to be understood what is important element for the customer)

If the answers are similar to the ones in the "(..)" then it is a composite supply, if not could be considered as a mixed supply. 

Circular 47/2018-CGST dated 8th June 2018 (sl. 2) maybe also be useful.