- It means two or more individual supplies of goods or services or any combination by a taxable person for a single price.
- Example – A supply of package consisting of canned foods, sweets, chocolates, cakes etc. when supplied for a single price is mixed supply. Each of items can be supplied separately and are not dependent on each other. It shall not be a mixed supply when items are supplied separately.
- Mixed supplies would be taxed at the highest rate of goods or service comprising such mixed supply.
- It means supply of goods or services which consist of main content of composite supply and to which any other supply forming part of composite supply is ancillary. It is just for better enjoyment of principal supply
- Composite supply comprising two or more supplies, one of which is a principal supply, shall be treated as a supply of such principal supply.