TaxTMI 
TaxTMI 
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.
Place of supply in case of Mixed supply.
28 Nov 2018 
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Place of supply determination in mixed supplies requires characterising the supply as goods or services before applying POS rules.
Section 8(b) deems a mixed supply to be the component attracting the highest rate only for determining the tax rate; it does not govern identification of the place of supply. For mixed supplies comprising goods and services, the rate follows the highest-rated component, but place of supply must be determined by first characterizing the supply as goods or services and then applying the respective place-of-supply provision applicable to that characterization. (AI Summary)
Section 8(b) deems a mixed supply to be the component attracting the highest rate only for determining the tax rate; it does not govern identification of the place of supply. For mixed supplies comprising goods and services, the rate follows the highest-rated component, but place of supply must be determined by first characterizing the supply as goods or services and then applying the respective place-of-supply provision applicable to that characterization. (AI Summary)