Place of supply in case of Mixed supply.

[Shyam Agarwal]

Sir, In case of Mixed supply of Goods and Services then tax rate shall be apply the highest rate among both of them. But how Place of supply shall be determined in such case. If there is combination of goods and service both in Mixed supply then Place of supply will be determined either as per Place of supply for Goods u/s 10 of IGST act or Place of supply for services u/s 12 of IGST Act? Please suggest.

AI Summary

Clarification Sought on GST Place of Supply Rules for Mixed Supplies: Goods vs. Services Determination Based on Tax Rate A discussion on the Goods and Services Tax (GST) concerning the determination of the place of supply for mixed supplies, which involve a combination of goods and services. The primary concern is whether the place of supply should be determined based on the rules applicable to goods or services, especially when the highest tax rate is applied to the entire supply. Examples include scenarios like selling a flat with a car, where the GST rate for the car, being higher, is applied to the total price. Participants seek clarity on whether the place of supply should align with the principal supply or the item with the highest tax rate.