https://www.taxtmi.com/article/detailed?id=8034 Section 2(30) defines composite supply as naturally bundled supplies including a principal supply, taxed at the principal item's rate; section 2(74) defines mixed supply as separate supplies sold for a single price, taxed at the highest rate. An advance ruling found UPS and batteries, when not inseparably built as a single machine and possessing separate commercial value, are not naturally bundled and thus constitute a mixed supply when sold together for a single price. en-us Tue, 19 Jun 2018 17:46:50 +0530 Tue, 19 Jun 2018 17:46:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8034 Section 2(30) defines composite supply as naturally bundled supplies including a principal supply, taxed at the principal item's rate; section 2(74) defines mixed supply as separate supplies sold for a single price, taxed at the highest rate. An advance ruling found UPS and batteries, when not inseparably built as a single machine and possessing separate commercial value, are not naturally bundled and thus constitute a mixed supply when sold together for a single price. Articles Goods and Services Tax - GST Tue, 19 Jun 2018 17:46:50 +0530 https://www.taxtmi.com/article/detailed?id=8034