Mixed supply of services

[yugesh nama]

Hello sir

what if a person not charge higher amount of tax rate in mixed supply of goods and services? or the person sells the whole package of different goods and services in sach a way that lower rate of gst has higher value of goods and higer rate of gst has lower amount of goods.

AI Summary

Mixed supply rule requires treating a package as the supply attracting the highest GST rate, preventing value manipulation.
Section 8(b) treats a mixed supply as the supply attracting the highest tax rate, preventing packaging or pricing that shifts value to lower taxed elements to reduce liability; such manipulation can be recharacterised, trigger enforcement scrutiny, and attract interest and penalties. Sellers should charge GST consistent with this rule, consider separate invoicing where appropriate, and avoid contrived pricing changes that may be treated as tax evasion.