Mixed supply: single-price bundles of separable goods or services classified by the component attracting highest tax liability. The document explains Mixed Supply as two or more distinct supplies of goods or services made together by a taxable person for a single price that do not constitute a composite supply; a package of separable items supplied for one price is a mixed supply. An illustrative CBIC example shows a single rent deed covering residential and commercial use is not naturally bundled and is treated according to the component attracting the highest liability for tax classification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Mixed supply: single-price bundles of separable goods or services classified by the component attracting highest tax liability.
The document explains Mixed Supply as two or more distinct supplies of goods or services made together by a taxable person for a single price that do not constitute a composite supply; a package of separable items supplied for one price is a mixed supply. An illustrative CBIC example shows a single rent deed covering residential and commercial use is not naturally bundled and is treated according to the component attracting the highest liability for tax classification.
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