{"id":271,"date":"2020-06-01T11:49:31","date_gmt":"2020-06-01T06:19:31","guid":{"rendered":""},"modified":"2026-09-03T16:46:39","modified_gmt":"2026-09-03T16:46:39","slug":"composite-and-mixed-supply-of-goods-and-services","status":"publish","type":"post","link":"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/","title":{"rendered":"Composite and mixed supply of goods and services"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_86 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#If_supply_of_goods_and_services_is_made_then_the_GST_will_be_applicable_to_it_The_GST_law_lays_down_the_tax_rate_of_all_goods_or_services_according_to_which_the_supply_of_any_goods_or_services_can_be_taxed_If_anyone_goods_or_services_are_being_supplied_then_you_will_not_face_any_problem_in_imposing_GST_on_it_However_in_many_cases_two_or_more_goods_or_services_are_supplied_together_on_which_the_tax_rate_is_different\" >If supply of goods and services is made, then the GST will be applicable to it. The GST law lays down the tax rate of all goods or services, according to which the supply of any goods or services can be taxed. If anyone goods or services are being supplied, then you will not face any problem in imposing GST on it. However, in many cases, two or more goods or services are supplied together, on which the tax rate is different.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#For_example_In_a_charger_with_a_mobile_or_a_gift_pack_supply_of_chocolates_sweets_balloons_or_any_other_item_with_one_thing_etc_In_such_a_case_the_rate_at_which_goods_or_services_will_be_levied_on_GST_it_can_be_quite_troublesome\" >For example: In a charger with a mobile or a gift pack, supply of chocolates, sweets, balloons, or any other item with one thing, etc. In such a case, the rate at which goods or services will be levied on GST, it can be quite troublesome.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#Such_situations_are_named_composite_or_mixed_supply_in_GST_law_In_this_composite_and_mixed_supply_of_goods_and_services_under_GST_well_be_going_to_learn_about\" >Such situations are named composite or mixed supply in GST law. In this (composite and mixed supply of goods and services under GST) we\u2019ll be going to learn about:<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#How_the_GST_rate_will_be_determined_in_composite_and_mixed_supply\" >How the GST rate will be determined in composite and mixed supply?&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#What_is_Composite_Supply_in_GST\" >What is Composite Supply in GST?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#In_GST_law_both_composite_supply_and_mixed_supply_are_different_The_most_important_thing_to_separate_the_two_is_to_see_if_the_supply_of_any_goods_or_services_in_normal_business_practice_is_%E2%80%9Cnatural_bundled%E2%80%9D_or_not_natural_bundled_%E2%80%9C\" >In GST law, both composite supply and mixed supply are different. The most important thing to separate the two is to see if the supply of any goods or services in normal business practice is &#8220;natural bundled&#8221; or not natural bundled &#8220;.<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#Composite_supplies_will_be_considered_%E2%80%93\" >Composite supplies will be considered &#8211;<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#A_supply_that_includes_2_or_more_goods_or_services_or_a_combination_of_both_This_supply_is_%E2%80%9Cnatural_bundled%E2%80%9D_in_normal_business_practice_This_type_of_supply_has_a_%E2%80%9Cprincipal_supply%E2%80%9D\" >A supply that includes 2 or more goods or services, or a combination of both,\n\n\nThis supply is &#8220;natural bundled&#8221; in normal business practice,\n\n\nThis type of supply has a &#8220;principal supply&#8221;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#If_these_three_conditions_are_met_then_it_will_be_considered_as_composite_supply\" >If these three conditions are met, then it will be considered as composite supply.<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#What_is_the_principal_supply\" >What is the principal supply?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#In_the_supply_of_two_or_more_goods_or_services_the_goods_or_services_of_which_the_element_is_the_highest_and_other_goods_or_services_are_only_its_subsidiaries_then_the_supply_of_such_goods_or_services_shall_be_deemed_to_be_the_principal_supply\" >In the supply of two or more goods or services, the goods or services of which the element is the highest and other goods or services are only its subsidiaries, then the supply of such goods or services shall be deemed to be the principal supply.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#The_meaning_of_principal_supply_can_also_be_seen_that_the_supply_of_2_or_more_goods_or_services_cannot_be_supplied_separately\" >The meaning of principal supply can also be seen that the supply of 2 or more goods or services cannot be supplied separately.<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#Like_example_of_composite_supply\" >Like (example of composite supply)-<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#Flight_from_Jaipur_to_Delhi_includes_meals_insurance_along_with_tickets_and_then_it_will_be_considered_a_bundled_supply_In_this_case_the_principal_supply_will_be_considered_as_passenger_transportation_as_food_and_insurance_are_being_provided_only_to_facilitate_the_passenger_That_is_it_is_being_given_only_as_an_assistant_to_the_principal_supply\" >Flight from Jaipur to Delhi includes meals, insurance along with tickets, and then it will be considered a bundled supply. In this case, the principal supply will be considered as passenger transportation, as food and insurance are being provided only to facilitate the passenger. That is, it is being given only as an assistant to the principal supply.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#If_a_warranty_or_guarantee_or_insurance_is_provided_with_an_air_conditioner_or_any_other_item_it_is_also_a_%E2%80%9Cbundled_supply%E2%80%9D_in_which_case_it_will_be_treated_as_a_composite_supply_the_supply_of_the_air_conditioner_is_the_main_supply_and_the_warranty_or_guarantee_is_only_as_an_assistant_No_warranty_or_guarantee_can_be_made_without_supplying_an_air_conditioner_Therefore_the_principal_supply_will_be_considered_as_a_supply_of_air_conditioner\" >If a warranty or guarantee or insurance is provided with an air conditioner or any other item, it is also a &#8220;bundled supply&#8221;, in which case it will be treated as a composite supply, the supply of the air conditioner is the main supply and the warranty or guarantee is only as an assistant. No warranty or guarantee can be made without supplying an air conditioner. Therefore the principal supply will be considered as a supply of air conditioner.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#Works_contracts_and_restaurant_service_which_has_GST_registration_are_the_best_examples_of_mixed_supplies_but_the_GST_law_lays_out_different_rates_for_both_these_types_of_supplies_However_prior_to_GST_both_of_these_were_considered_to_be_composite_supplies\" >Works contracts and restaurant service which has GST registration are the best examples of mixed supplies, but the GST law lays out different rates for both these types of supplies. However, prior to GST, both of these were considered to be composite supplies.<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#GST_rate_for_overall_supply_%E2%80%93\" >GST rate for overall supply &#8211;<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#In_the_case_of_a_composite_supply_the_GST_rate_of_the_principal_supply_will_be_charged_on_overall_supply_because_if_the_principal_goods_or_services_are_not_supplied_there_will_be_no_such_supply\" >In the case of a composite supply, the GST rate of the principal supply will be charged on overall supply, because if the principal goods or services are not supplied, there will be no such supply.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#For_example_if_the_charger_and_other_accessories_are_supplied_from_the_mobile_in_this_case_the_GST_rate_of_the_mobile_will_be_charged_to_tax_as_other_goods_are_only_supporting_the_mobile_In_this_case_the_supply_of_mobile_is_the_major_supply\" >For example, if the charger and other accessories are supplied from the mobile, in this case, the GST rate of the mobile will be charged to tax, as other goods are only supporting the mobile. In this case, the supply of mobile is the major supply.<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#How_to_know_about_services_whether_it_is_a_natural_bundled%E2%80%9D_or_not_a_natural_bundled\" >How to know about services whether it is a natural bundled\u201d or not a natural bundled?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#To_consider_the_supply_of_any_goods_or_services_as_an_overall_supply_the_most_important_thing_is_that_the_supply_must_be_bundled_naturally\" >To consider the supply of any goods or services as an overall supply, the most important thing is that the supply must be bundled naturally.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#If_the_supply_is_not_inherently_bundled_then_all_these_goods_or_services_will_be_taxed_at_different_rates\" >If the supply is not inherently bundled, then all these goods or services will be taxed at different rates.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#There_is_no_definitive_formula_to_find_out_if_any_services_are_inherently_tied_into_general_business_practice_but_there_are_still_some_things_that_can_be_traced\" >There is no definitive formula to find out if any services are inherently tied into general business practice, but there are still some things that can be traced.<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#Like_%E2%80%93\" >Like &#8211;<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#1_If_the_majority_of_people_receiving_the_service_expect_that_a_service_will_be_provided_in_a_package_then_the_services_offered_in_such_a_package_will_naturally_be_considered_bundled\" >1. If the majority of people receiving the service expect that a service will be provided in a package, then the services offered in such a package will naturally be considered bundled.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#2_Most_service_providers_in_a_region_provide_some_type_of_services_in_the_package_itself_and_then_such_services_would_also_be_considered_natural_bundles\" >2. Most service providers in a region provide some type of services in the package itself, and then such services would also be considered natural bundles.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#3_If_a_service_is_provided_in_a_package_that_helps_the_business_then_it_will_naturally_be_considered_bundled_services_as_well\" >3. If a service is provided in a package that helps the business, then it will naturally be considered bundled services as well.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#4_If_two_or_more_services_are_provided_in_a_package_and_such_services_are_written_on_these_packages_due_to_which_these_services_cannot_be_separated_this_would_naturally_be_considered_an_example_of_bundled_services\" >4. If two or more services are provided in a package and such services are written on these packages, due to which these services cannot be separated, this would naturally be considered an example of bundled services.<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#Mixed_Supply_under_GST_%E2%80%93\" >Mixed Supply under GST &#8211;<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#Any_supply_of_two_or_more_goods_or_services_or_combination_of_both_shall_be_deemed_to_be_a_mixed_supply_when_it_is_not_natural_bundled_and_a_separate_supply_of_these_goods_or_services_may_also_be_made\" >Any supply of two or more goods or services or combination of both shall be deemed to be a mixed supply when it is not natural bundled and a separate supply of these goods or services may also be made.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#If_a_supply_is_natural_bundled_then_it_will_be_considered_as_composite_supply_and_not_natural_bundled_then_it_will_be_considered_as_a_mixed_supply\" >If a supply is natural bundled, then it will be considered as composite supply and not natural bundled, then it will be considered as a mixed supply.<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#Like_%E2%80%93-2\" >Like &#8211;<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#If_a_shopkeeper_offers_water_bottles_free_of_cost_with_the_refrigerator_this_supply_is_not_bundled_natural_as_refrigerators_and_water_bottles_can_also_be_supplied_separately_Therefore_this_supply_will_be_considered_a_mixed_supply\" >If a shopkeeper offers water bottles free of cost with the refrigerator, this supply is not bundled natural, as refrigerators and water bottles can also be supplied separately. Therefore, this supply will be considered a mixed supply.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#The_three_floors_of_a_flat_are_rented_to_a_single_person_with_a_single_rent_deed_for_which_a_lump_sum_amount_is_charged_and_which_he_uses_for_different_work_and_then_it_is_also_considered_as_a_case_of_mixed_supply_will_go_because_these_flats_could_also_be_rented_separately_Also_read_about_the_GST_rates_applicable_on_insurance_policies\" >The three floors of a flat are rented to a single person with a single rent deed, for which a lump sum amount is charged and which he uses for different work, and then it is also considered as a case of mixed supply will go because these flats could also be rented separately.\n\n\nAlso, read about the&nbsp;GST rates applicable on insurance policies<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#Taxation_of_mixed_supplies\" >Taxation of mixed supplies:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#The_highest_rate_of_goods_or_services_will_be_taxed_for_which_2_or_more_goods_and_services_are_treated_as_mixed_supplies\" >The highest rate of goods or services will be taxed for which 2 or more goods and services are treated as mixed supplies.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#For_example_if_any_3_types_of_goods_or_services_are_being_supplied_and_the_tax_rate_is_5_14_and_28_and_this_supply_is_mixed_supply_then_GST_at_the_rate_of_28_on_the_value_of_such_supply_will_be_applied\" >For example, if any 3 types of goods or services are being supplied and the tax rate is 5%, 14%, and 28% and this supply is mixed supply, then GST at the rate of 28% on the value of such supply will be applied.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#The_concept_of_mixed_and_composite_goods_and_supply_under_GST_is_clear_as_per_my_preference_If_you_have_any_query_visit_on_legalsalaahcom_and_put_your_question_into_the_comment_section_Always_be_ready_to_take_service_with_us_related_to_GST_return_filing_and_GST_registration_and_many_more\" >The concept of mixed and composite goods and supply under GST is clear as per my preference. If you have any query visit on legalsalaah.com and put your question into the comment section. Always be ready to take service with us related to GST return filing and GST registration and many more.<\/a><\/li><\/ul><\/nav><\/div>\n<h4><span class=\"ez-toc-section\" id=\"If_supply_of_goods_and_services_is_made_then_the_GST_will_be_applicable_to_it_The_GST_law_lays_down_the_tax_rate_of_all_goods_or_services_according_to_which_the_supply_of_any_goods_or_services_can_be_taxed_If_anyone_goods_or_services_are_being_supplied_then_you_will_not_face_any_problem_in_imposing_GST_on_it_However_in_many_cases_two_or_more_goods_or_services_are_supplied_together_on_which_the_tax_rate_is_different\"><\/span>If supply of goods and services is made, then the GST will be applicable to it. The GST law lays down the tax rate of all goods or services, according to which the supply of any goods or services can be taxed. If anyone goods or services are being supplied, then you will not face any problem in imposing GST on it. However, in many cases, two or more goods or services are supplied together, on which the tax rate is different.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"For_example_In_a_charger_with_a_mobile_or_a_gift_pack_supply_of_chocolates_sweets_balloons_or_any_other_item_with_one_thing_etc_In_such_a_case_the_rate_at_which_goods_or_services_will_be_levied_on_GST_it_can_be_quite_troublesome\"><\/span><b>For example: <\/b>In a charger with a mobile or a gift pack, supply of chocolates, sweets, balloons, or any other item with one thing, etc. In such a case, the rate at which goods or services will be levied on GST, it can be quite troublesome.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"Such_situations_are_named_composite_or_mixed_supply_in_GST_law_In_this_composite_and_mixed_supply_of_goods_and_services_under_GST_well_be_going_to_learn_about\"><\/span>Such situations are named composite or mixed supply in GST law. In this (composite and mixed supply of goods and services under GST) we\u2019ll be going to learn about:<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"How_the_GST_rate_will_be_determined_in_composite_and_mixed_supply\"><\/span><b>How the GST rate will be determined in composite and mixed supply?&nbsp;<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6 style=\"text-align: center;\"><b><br \/><\/b><\/h6>\n<h5 style=\"text-align: left;\"><span class=\"ez-toc-section\" id=\"What_is_Composite_Supply_in_GST\"><\/span><b>What is Composite Supply in GST?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6 style=\"text-align: left;\"><b><br \/><\/b><\/h6>\n<h4 style=\"text-align: left;\"><span class=\"ez-toc-section\" id=\"In_GST_law_both_composite_supply_and_mixed_supply_are_different_The_most_important_thing_to_separate_the_two_is_to_see_if_the_supply_of_any_goods_or_services_in_normal_business_practice_is_%E2%80%9Cnatural_bundled%E2%80%9D_or_not_natural_bundled_%E2%80%9C\"><\/span>In GST law, both composite supply and mixed supply are different. The most important thing to separate the two is to see if the supply of any goods or services in normal business practice is &#8220;natural bundled&#8221; or not natural bundled &#8220;.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6 style=\"text-align: left;\"><\/h6>\n<h5 style=\"text-align: left;\"><span class=\"ez-toc-section\" id=\"Composite_supplies_will_be_considered_%E2%80%93\"><\/span><b>Composite supplies will be considered &#8211;<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6 style=\"text-align: left;\"><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"A_supply_that_includes_2_or_more_goods_or_services_or_a_combination_of_both_This_supply_is_%E2%80%9Cnatural_bundled%E2%80%9D_in_normal_business_practice_This_type_of_supply_has_a_%E2%80%9Cprincipal_supply%E2%80%9D\"><\/span>\n<ul>\n<li>A supply that includes 2 or more goods or services, or a combination of both,<\/li>\n<\/ul>\n<ul>\n<li>This supply is &#8220;natural bundled&#8221; in normal business practice,<\/li>\n<\/ul>\n<ul>\n<li>This type of supply has a &#8220;principal supply&#8221;<\/li>\n<\/ul>\n<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"If_these_three_conditions_are_met_then_it_will_be_considered_as_composite_supply\"><\/span>If these three conditions are met, then it will be considered as composite supply.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"What_is_the_principal_supply\"><\/span><b>What is the principal supply?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"In_the_supply_of_two_or_more_goods_or_services_the_goods_or_services_of_which_the_element_is_the_highest_and_other_goods_or_services_are_only_its_subsidiaries_then_the_supply_of_such_goods_or_services_shall_be_deemed_to_be_the_principal_supply\"><\/span>In the supply of two or more goods or services, the goods or services of which the element is the highest and other goods or services are only its subsidiaries, then the supply of such goods or services shall be deemed to be the principal supply.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"The_meaning_of_principal_supply_can_also_be_seen_that_the_supply_of_2_or_more_goods_or_services_cannot_be_supplied_separately\"><\/span>The meaning of principal supply can also be seen that the supply of 2 or more goods or services cannot be supplied separately.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"Like_example_of_composite_supply\"><\/span><b>Like (example of composite supply)-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"Flight_from_Jaipur_to_Delhi_includes_meals_insurance_along_with_tickets_and_then_it_will_be_considered_a_bundled_supply_In_this_case_the_principal_supply_will_be_considered_as_passenger_transportation_as_food_and_insurance_are_being_provided_only_to_facilitate_the_passenger_That_is_it_is_being_given_only_as_an_assistant_to_the_principal_supply\"><\/span>Flight from Jaipur to Delhi includes meals, insurance along with tickets, and then it will be considered a bundled supply. In this case, the principal supply will be considered as passenger transportation, as food and insurance are being provided only to facilitate the passenger. That is, it is being given only as an assistant to the principal supply.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"If_a_warranty_or_guarantee_or_insurance_is_provided_with_an_air_conditioner_or_any_other_item_it_is_also_a_%E2%80%9Cbundled_supply%E2%80%9D_in_which_case_it_will_be_treated_as_a_composite_supply_the_supply_of_the_air_conditioner_is_the_main_supply_and_the_warranty_or_guarantee_is_only_as_an_assistant_No_warranty_or_guarantee_can_be_made_without_supplying_an_air_conditioner_Therefore_the_principal_supply_will_be_considered_as_a_supply_of_air_conditioner\"><\/span>If a warranty or guarantee or insurance is provided with an air conditioner or any other item, it is also a &#8220;bundled supply&#8221;, in which case it will be treated as a composite supply, the supply of the air conditioner is the main supply and the warranty or guarantee is only as an assistant. No warranty or guarantee can be made without supplying an air conditioner. Therefore the principal supply will be considered as a supply of air conditioner.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"Works_contracts_and_restaurant_service_which_has_GST_registration_are_the_best_examples_of_mixed_supplies_but_the_GST_law_lays_out_different_rates_for_both_these_types_of_supplies_However_prior_to_GST_both_of_these_were_considered_to_be_composite_supplies\"><\/span>Works contracts and restaurant service which has <a href=\"https:\/\/www.legalsalaah.com\/gst-registration-online.html\" target=\"_blank\"><b><font color=\"#3984c6\">GST registration<\/font><\/b><\/a> are the best examples of mixed supplies, but the GST law lays out different rates for both these types of supplies. However, prior to GST, both of these were considered to be composite supplies.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"GST_rate_for_overall_supply_%E2%80%93\"><\/span><b>GST rate for overall supply &#8211;<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"In_the_case_of_a_composite_supply_the_GST_rate_of_the_principal_supply_will_be_charged_on_overall_supply_because_if_the_principal_goods_or_services_are_not_supplied_there_will_be_no_such_supply\"><\/span>In the case of a composite supply, the GST rate of the principal supply will be charged on overall supply, because if the principal goods or services are not supplied, there will be no such supply.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"For_example_if_the_charger_and_other_accessories_are_supplied_from_the_mobile_in_this_case_the_GST_rate_of_the_mobile_will_be_charged_to_tax_as_other_goods_are_only_supporting_the_mobile_In_this_case_the_supply_of_mobile_is_the_major_supply\"><\/span><b>For example<\/b>, if the charger and other accessories are supplied from the mobile, in this case, the GST rate of the mobile will be charged to tax, as other goods are only supporting the mobile. In this case, the supply of mobile is the major supply.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"How_to_know_about_services_whether_it_is_a_natural_bundled%E2%80%9D_or_not_a_natural_bundled\"><\/span><b>How to know about services whether it is a natural bundled\u201d or not a natural bundled?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"To_consider_the_supply_of_any_goods_or_services_as_an_overall_supply_the_most_important_thing_is_that_the_supply_must_be_bundled_naturally\"><\/span>To consider the supply of any goods or services as an overall supply, the most important thing is that the supply must be bundled naturally.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"If_the_supply_is_not_inherently_bundled_then_all_these_goods_or_services_will_be_taxed_at_different_rates\"><\/span>If the supply is not inherently bundled, then all these goods or services will be taxed at different rates.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"There_is_no_definitive_formula_to_find_out_if_any_services_are_inherently_tied_into_general_business_practice_but_there_are_still_some_things_that_can_be_traced\"><\/span>There is no definitive formula to find out if any services are inherently tied into general business practice, but there are still some things that can be traced.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"Like_%E2%80%93\"><\/span><b>Like &#8211;<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<div><\/div>\n<div>\n<h4><span class=\"ez-toc-section\" id=\"1_If_the_majority_of_people_receiving_the_service_expect_that_a_service_will_be_provided_in_a_package_then_the_services_offered_in_such_a_package_will_naturally_be_considered_bundled\"><\/span><b>1.<\/b> If the majority of people receiving the service expect that a service will be provided in a package, then the services offered in such a package will naturally be considered bundled.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"2_Most_service_providers_in_a_region_provide_some_type_of_services_in_the_package_itself_and_then_such_services_would_also_be_considered_natural_bundles\"><\/span><b>2. <\/b>Most service providers in a region provide some type of services in the package itself, and then such services would also be considered natural bundles.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"3_If_a_service_is_provided_in_a_package_that_helps_the_business_then_it_will_naturally_be_considered_bundled_services_as_well\"><\/span><b>3.<\/b> If a service is provided in a package that helps the business, then it will naturally be considered bundled services as well.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"4_If_two_or_more_services_are_provided_in_a_package_and_such_services_are_written_on_these_packages_due_to_which_these_services_cannot_be_separated_this_would_naturally_be_considered_an_example_of_bundled_services\"><\/span><b>4.<\/b> If two or more services are provided in a package and such services are written on these packages, due to which these services cannot be separated, this would naturally be considered an example of bundled services.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/div>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"Mixed_Supply_under_GST_%E2%80%93\"><\/span><b>Mixed Supply under GST &#8211;<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"Any_supply_of_two_or_more_goods_or_services_or_combination_of_both_shall_be_deemed_to_be_a_mixed_supply_when_it_is_not_natural_bundled_and_a_separate_supply_of_these_goods_or_services_may_also_be_made\"><\/span>Any supply of two or more goods or services or combination of both shall be deemed to be a mixed supply when it is not natural bundled and a separate supply of these goods or services may also be made.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"If_a_supply_is_natural_bundled_then_it_will_be_considered_as_composite_supply_and_not_natural_bundled_then_it_will_be_considered_as_a_mixed_supply\"><\/span>If a supply is natural bundled, then it will be considered as composite supply and not natural bundled, then it will be considered as a mixed supply.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"Like_%E2%80%93-2\"><\/span><b>Like &#8211;<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"If_a_shopkeeper_offers_water_bottles_free_of_cost_with_the_refrigerator_this_supply_is_not_bundled_natural_as_refrigerators_and_water_bottles_can_also_be_supplied_separately_Therefore_this_supply_will_be_considered_a_mixed_supply\"><\/span>\n<ul>\n<li>If a shopkeeper offers water bottles free of cost with the refrigerator, this supply is not bundled natural, as refrigerators and water bottles can also be supplied separately. Therefore, this supply will be considered a mixed supply.<\/li>\n<\/ul>\n<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<div><\/div>\n<h4><span class=\"ez-toc-section\" id=\"The_three_floors_of_a_flat_are_rented_to_a_single_person_with_a_single_rent_deed_for_which_a_lump_sum_amount_is_charged_and_which_he_uses_for_different_work_and_then_it_is_also_considered_as_a_case_of_mixed_supply_will_go_because_these_flats_could_also_be_rented_separately_Also_read_about_the_GST_rates_applicable_on_insurance_policies\"><\/span>\n<ul>\n<li>The three floors of a flat are rented to a single person with a single rent deed, for which a lump sum amount is charged and which he uses for different work, and then it is also considered as a case of mixed supply will go because these flats could also be rented separately.<\/li>\n<\/ul>\n<h6><\/h6>\n<h5><b>Also, read about the&nbsp;<a href=\"https:\/\/www.legalsalaah.com\/blog\/gst-rates-applicable-on-insurance-policies\" target=\"_blank\">GST rates applicable on insurance policies<\/a><\/b><\/h5>\n<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"Taxation_of_mixed_supplies\"><\/span><b>Taxation of mixed supplies:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"The_highest_rate_of_goods_or_services_will_be_taxed_for_which_2_or_more_goods_and_services_are_treated_as_mixed_supplies\"><\/span>The highest rate of goods or services will be taxed for which 2 or more goods and services are treated as mixed supplies.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"For_example_if_any_3_types_of_goods_or_services_are_being_supplied_and_the_tax_rate_is_5_14_and_28_and_this_supply_is_mixed_supply_then_GST_at_the_rate_of_28_on_the_value_of_such_supply_will_be_applied\"><\/span>For example, if any 3 types of goods or services are being supplied and the tax rate is 5%, 14%, and 28% and this supply is mixed supply, then GST at the rate of 28% on the value of such supply will be applied.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"The_concept_of_mixed_and_composite_goods_and_supply_under_GST_is_clear_as_per_my_preference_If_you_have_any_query_visit_on_legalsalaahcom_and_put_your_question_into_the_comment_section_Always_be_ready_to_take_service_with_us_related_to_GST_return_filing_and_GST_registration_and_many_more\"><\/span>The concept of mixed and composite goods and supply under GST is clear as per my preference. If you have any query visit on legalsalaah.com and put your question into the comment section. Always be ready to take service with us related to <a href=\"https:\/\/www.legalsalaah.com\/gst-return-filing.html\" target=\"_blank\"><b><font color=\"#3984c6\">GST return filing<\/font><\/b><\/a> and GST registration and many more.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n","protected":false},"excerpt":{"rendered":"<p>To levy GST on any goods or services in the GST system, it is first seen whether the goods or services are supplied. Whether in the composite and mixed supply of goods and services are being supplied then the GST holder not faces any problem. All the information is described in the article.<\/p>\n","protected":false},"author":1,"featured_media":532,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-271","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Composite and mixed supply of goods and services<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Composite and mixed supply of goods and services\" \/>\n<meta property=\"og:description\" content=\"To levy GST on any goods or services in the GST system, it is first seen whether the goods or services are supplied. Whether in the composite and mixed supply of goods and services are being supplied then the GST holder not faces any problem. All the information is described in the article.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/\" \/>\n<meta property=\"article:published_time\" content=\"2020-06-01T06:19:31+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-09-03T16:46:39+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/localhost\/legal-salaah\/blog\/wp-content\/uploads\/2020\/06\/Composite-and-mixed-supply-of-goods-and-services.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"LegalSalaah\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"LegalSalaah\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/composite-and-mixed-supply-of-goods-and-services\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/composite-and-mixed-supply-of-goods-and-services\\\/\"},\"author\":{\"name\":\"LegalSalaah\",\"@id\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/#\\\/schema\\\/person\\\/c8171d059fde19e7d1f28b59a09865f0\"},\"headline\":\"Composite and mixed supply of goods and services\",\"datePublished\":\"2020-06-01T06:19:31+00:00\",\"dateModified\":\"2026-09-03T16:46:39+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/composite-and-mixed-supply-of-goods-and-services\\\/\"},\"wordCount\":1122,\"image\":{\"@id\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/composite-and-mixed-supply-of-goods-and-services\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/wp-content\\\/uploads\\\/2020\\\/06\\\/Composite-and-mixed-supply-of-goods-and-services.jpg\",\"articleSection\":[\"GST\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/composite-and-mixed-supply-of-goods-and-services\\\/\",\"url\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/composite-and-mixed-supply-of-goods-and-services\\\/\",\"name\":\"Composite and mixed supply of goods and services\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/composite-and-mixed-supply-of-goods-and-services\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/composite-and-mixed-supply-of-goods-and-services\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/wp-content\\\/uploads\\\/2020\\\/06\\\/Composite-and-mixed-supply-of-goods-and-services.jpg\",\"datePublished\":\"2020-06-01T06:19:31+00:00\",\"dateModified\":\"2026-09-03T16:46:39+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/#\\\/schema\\\/person\\\/c8171d059fde19e7d1f28b59a09865f0\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/composite-and-mixed-supply-of-goods-and-services\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/composite-and-mixed-supply-of-goods-and-services\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/composite-and-mixed-supply-of-goods-and-services\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/wp-content\\\/uploads\\\/2020\\\/06\\\/Composite-and-mixed-supply-of-goods-and-services.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/wp-content\\\/uploads\\\/2020\\\/06\\\/Composite-and-mixed-supply-of-goods-and-services.jpg\",\"width\":1920,\"height\":1080},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/composite-and-mixed-supply-of-goods-and-services\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Composite and mixed supply of goods and services\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/\",\"name\":\"\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/#\\\/schema\\\/person\\\/c8171d059fde19e7d1f28b59a09865f0\",\"name\":\"LegalSalaah\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e56a4d088429d65c65c80db56bbcd5ac065cdbb6d7a19fdd2d0db783e7af7e36?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e56a4d088429d65c65c80db56bbcd5ac065cdbb6d7a19fdd2d0db783e7af7e36?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e56a4d088429d65c65c80db56bbcd5ac065cdbb6d7a19fdd2d0db783e7af7e36?s=96&d=mm&r=g\",\"caption\":\"LegalSalaah\"},\"sameAs\":[\"https:\\\/\\\/www.legalsalaah.com\\\/blog\"],\"url\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/author\\\/legalsalaah\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Composite and mixed supply of goods and services","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/","og_locale":"en_US","og_type":"article","og_title":"Composite and mixed supply of goods and services","og_description":"To levy GST on any goods or services in the GST system, it is first seen whether the goods or services are supplied. Whether in the composite and mixed supply of goods and services are being supplied then the GST holder not faces any problem. All the information is described in the article.","og_url":"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/","article_published_time":"2020-06-01T06:19:31+00:00","article_modified_time":"2026-09-03T16:46:39+00:00","og_image":[{"width":1920,"height":1080,"url":"http:\/\/localhost\/legal-salaah\/blog\/wp-content\/uploads\/2020\/06\/Composite-and-mixed-supply-of-goods-and-services.jpg","type":"image\/jpeg"}],"author":"LegalSalaah","twitter_card":"summary_large_image","twitter_misc":{"Written by":"LegalSalaah","Est. reading time":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#article","isPartOf":{"@id":"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/"},"author":{"name":"LegalSalaah","@id":"https:\/\/www.legalsalaah.com\/blog\/#\/schema\/person\/c8171d059fde19e7d1f28b59a09865f0"},"headline":"Composite and mixed supply of goods and services","datePublished":"2020-06-01T06:19:31+00:00","dateModified":"2026-09-03T16:46:39+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/"},"wordCount":1122,"image":{"@id":"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#primaryimage"},"thumbnailUrl":"https:\/\/www.legalsalaah.com\/blog\/wp-content\/uploads\/2020\/06\/Composite-and-mixed-supply-of-goods-and-services.jpg","articleSection":["GST"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/","url":"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/","name":"Composite and mixed supply of goods and services","isPartOf":{"@id":"https:\/\/www.legalsalaah.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#primaryimage"},"image":{"@id":"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#primaryimage"},"thumbnailUrl":"https:\/\/www.legalsalaah.com\/blog\/wp-content\/uploads\/2020\/06\/Composite-and-mixed-supply-of-goods-and-services.jpg","datePublished":"2020-06-01T06:19:31+00:00","dateModified":"2026-09-03T16:46:39+00:00","author":{"@id":"https:\/\/www.legalsalaah.com\/blog\/#\/schema\/person\/c8171d059fde19e7d1f28b59a09865f0"},"breadcrumb":{"@id":"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#primaryimage","url":"https:\/\/www.legalsalaah.com\/blog\/wp-content\/uploads\/2020\/06\/Composite-and-mixed-supply-of-goods-and-services.jpg","contentUrl":"https:\/\/www.legalsalaah.com\/blog\/wp-content\/uploads\/2020\/06\/Composite-and-mixed-supply-of-goods-and-services.jpg","width":1920,"height":1080},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalsalaah.com\/blog\/composite-and-mixed-supply-of-goods-and-services\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalsalaah.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Composite and mixed supply of goods and services"}]},{"@type":"WebSite","@id":"https:\/\/www.legalsalaah.com\/blog\/#website","url":"https:\/\/www.legalsalaah.com\/blog\/","name":"","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalsalaah.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.legalsalaah.com\/blog\/#\/schema\/person\/c8171d059fde19e7d1f28b59a09865f0","name":"LegalSalaah","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/e56a4d088429d65c65c80db56bbcd5ac065cdbb6d7a19fdd2d0db783e7af7e36?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/e56a4d088429d65c65c80db56bbcd5ac065cdbb6d7a19fdd2d0db783e7af7e36?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/e56a4d088429d65c65c80db56bbcd5ac065cdbb6d7a19fdd2d0db783e7af7e36?s=96&d=mm&r=g","caption":"LegalSalaah"},"sameAs":["https:\/\/www.legalsalaah.com\/blog"],"url":"https:\/\/www.legalsalaah.com\/blog\/author\/legalsalaah\/"}]}},"_links":{"self":[{"href":"https:\/\/www.legalsalaah.com\/blog\/wp-json\/wp\/v2\/posts\/271","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalsalaah.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalsalaah.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalsalaah.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalsalaah.com\/blog\/wp-json\/wp\/v2\/comments?post=271"}],"version-history":[{"count":2,"href":"https:\/\/www.legalsalaah.com\/blog\/wp-json\/wp\/v2\/posts\/271\/revisions"}],"predecessor-version":[{"id":623,"href":"https:\/\/www.legalsalaah.com\/blog\/wp-json\/wp\/v2\/posts\/271\/revisions\/623"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.legalsalaah.com\/blog\/wp-json\/wp\/v2\/media\/532"}],"wp:attachment":[{"href":"https:\/\/www.legalsalaah.com\/blog\/wp-json\/wp\/v2\/media?parent=271"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalsalaah.com\/blog\/wp-json\/wp\/v2\/categories?post=271"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalsalaah.com\/blog\/wp-json\/wp\/v2\/tags?post=271"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}