Mixed Supply & Composite Supply Under GST

This is a new concept introduced in GST which will cover all supplies made together, in a bundle, whether the supplies are related or not. The concept of composite supply in GST regime is similar to the concept of bundled services under Service Tax Laws. However, the concept of mixed supply is entirely new.

Composite Supply
Composite supply means a supply comprises two or more goods/services, which are naturally bundled and supplied with each other in the ordinary course of business, one of which is a principal supply. The items cannot be supplied separately.

Mixed Supply
Mixed supply under GST means two or more individual supplies of goods or services, or any combination, made together with each other by a taxable person for a single price. Each of these items can be supplied separately and is not dependent on any other.