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Type of supply under gst

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Aakash Kumar

13 Points Posted on 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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Quick Summary

This discussion clarifies the different types of supplies under GST, specifically focusing on whether an electronic device constitutes a single supply of goods or a mixed supply. It explains the concepts of composite supply, where items are naturally bundled (like a mobile with a charger), and mixed supply, where unrelated items are sold together at a single price, taxed at the highest rate applicable.

n.sowmya

and

54 Points Posted on 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.