HSN Code to be assigned for Composite/Mixed Supplies

[Asked by Guest]

Hi Professionals

We would like to know, which HSN code should be assigned in case of composite/mixed supplies, as the items bundled have different HSN codes.

The professionals have clarified on the GST rate applicable.

Request you to clarify.

Thanks & Regards

Latha

AI Summary

Mixed supply HSN rule: assign HSN of highest-taxed item; composite supply follows the HSN of the principal supply rule.
For HSN code allocation, a mixed supply of multiple items is treated as the supply attracting the highest tax rate, so the HSN of that highest-taxed item is assigned, whereas a composite supply with a principal supply is treated as the principal supply and the HSN of that principal supply governs classification.