Section 8, Sec.2(30), Composite Supply, Sec.2(74), Mixed Supply, Sec.2(90), Principal Supply | GST

Namaskaar Dosto, Aaj ke is video me hum log Section 8 yan composite and mixed supply ka postmortem karne jaa rahe hai aur bich me aane waale sabhi definition ko bhi cover karenge.
Umeed hai dosto aap sabhi ko video pasand aayega.

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~Tax liability on composite and mixed supplies As Per Section 8 Of CGST ACT, 2017:
8. The tax liability on a composite or a mixed supply shall be determined in the following manner, namely:—
(a) a composite supply comprising two or more supplies, one of which is a principal supply, shall be treated as a supply of such principal supply; and
(b) a mixed supply comprising two or more supplies shall be treated as a supply of that particular supply which attracts the highest rate of tax.
~Definition Of Composite Supply As Per Section 2 Clause 30 Of CGST ACT, 2017: “composite supply” means a supply made by a taxable person to a recipient consisting of 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, one of which is a principal supply;
Illustration.— Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply;
~Definition Of Mixed Supply As Per Section 2 Clause 74 Of CGST ACT, 2017: “mixed supply” means two or more individual supplies of goods or 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.
Illustration.— A supply of a package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated drinks and fruit juices when supplied for a single price is a mixed supply. Each of these items can be supplied separately and is not dependent on any other. It shall not be a mixed supply if these items are supplied separately;
~Definition Of Principal Supply As Per Section 2 Clause 90 Of CGST ACT, 2017: “principal supply” means the supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary;

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