Define the term Mixed Supply under CGST/SGST/UTGST Act.
Question
Define the term Mixed Supply under CGST/SGST/UTGST Act.
Expert Answer
Answered 05 Aug 2022
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Mixed Supply is defined as supply of two or more goods/services or any combination thereof, made in conjunction with each other by a taxable person for a single price, where such supply does not constitute a composite supply. It should be noted that to constitute a mixed supply, each of these items can be supplied separately. It shall not be a mixed supply if these items are supplied separately.
A mixed supply comprising of two or more goods and/or services shall be treated as supply of that item which attracts the highest tax rate.