Composite supply under GST: the principal supply determines tax treatment when goods or services are naturally bundled together. Composite supply is a supply by a taxable person comprising two or more goods or services, or a combination, that are naturally bundled and supplied together in the ordinary course of business, one of which is the principal supply; the principal supply determines classification and tax treatment - e.g., goods supplied with packing, transport and insurance constitute a composite supply with the supply of goods as the principal supply.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Composite supply under GST: the principal supply determines tax treatment when goods or services are naturally bundled together.
Composite supply is a supply by a taxable person comprising two or more goods or services, or a combination, that are naturally bundled and supplied together in the ordinary course of business, one of which is the principal supply; the principal supply determines classification and tax treatment - e.g., goods supplied with packing, transport and insurance constitute a composite supply with the supply of goods as the principal supply.
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