Mixed supply: bundled independent goods or services sold for a single price, distinguished from composite supply. Mixed supply denotes the concurrent provision of two or more distinct goods or services, or any combination thereof, by a taxable person for a single price where the transaction does not qualify as a composite supply. The defining feature is that each component is capable of being supplied separately and is not dependent on the other components; the components are bundled for sale at one combined consideration.
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.
Mixed supply: bundled independent goods or services sold for a single price, distinguished from composite supply.
Mixed supply denotes the concurrent provision of two or more distinct goods or services, or any combination thereof, by a taxable person for a single price where the transaction does not qualify as a composite supply. The defining feature is that each component is capable of being supplied separately and is not dependent on the other components; the components are bundled for sale at one combined consideration.
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