Section 2(74) | CGST Act | What is MIXED SUPPLY Under GST? #TaxationGuruji





⁣Section 2(74) | CGST Act | What is MIXED SUPPLY Under GST? #TaxationGuruji


⁣THE CENTRAL GOODS AND SERVICES TAX ACT, 2017:
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:
Section 2 (74) “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.

Follow Us:
http://Twitter.com/TaxationGuruji
http://Facebook.com/TaxationGurujiChannel
http://Instagram.com/TaxationGuruji
http://TaxationGuruji.in

Please Make Comment; Let Us Know Good Things About Videos.
Thanks For Watching "Taxation Guruji Youtube Channel"

जय हिंद! वन्दे मातरम्!

#MIXEDSUPPLY #GST #TaxationGuruji #Section2

Comments