phrase clarification

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Sir. Supply of goods or services or both. Here goods are understood , services are also understood, but both means what? Normally, even through the deemed provisions supply either should be a goods or services , so under which scenario the word "both " is used.
Replies (3)

GST levy either Goods or Service 

So As per Section 8 of CGST Act 

First You should classified whether it is service or Goods 

Than GST Rate Apply

GST Note Apply in Both 

First Classified Whether supply is Mixed supply or Composition Supply

First Classified Whether supply is Mixed supply or Composition Supply

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