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of <h1>Understanding Composite Supply: Tax Implications Under CGST Act, 2017 for Printing, Tire Retreading, and More.</h1> Under the CGST Act, 2017, a composite supply involves multiple supplies, one of which is the principal supply, and is taxed based on the principal supply's nature. For instance, in printing contracts, if the content is supplied by the recipient, it is a service; otherwise, it's a supply of goods. Other examples include retreading of tires as a service and bus body building, which depends on the principal supply. The supply of cinema tickets with food is taxed as a service, while food for in-patients is part of healthcare and not separately taxable. Various case laws illustrate these principles, emphasizing the importance of identifying the principal supply.
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