Composite and mixed supply rules determine which component governs GST classification and tax rate for bundled transactions.

A composite supply is a naturally bundled supply whose tax treatment follows the principal supply; a mixed supply is a package of separable supplies for a single price and is taxed as the constituent supply attracting the highest rate of tax. Time-of-supply follows the character (goods or services) of the principal or highest-rate constituent. Determination of natural bundling relies on ordinary business practice, consumer expectation, single pricing, advertising and whether elements are ancillary or integral. Sectoral guidance (e.g. printing) applies these principles to classify predominant supply.

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