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.

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