https://www.taxtmi.com/manuals?id=1901 Composite supply under GST follows the concept of naturally bundled services: if elements are naturally bundled in the ordinary course of business the bundle is treated as a single service with the bundle's essential character; if not naturally bundled, the supply is treated as the service attracting the highest tax liability. Assessment uses indicia such as consumer expectation, common market practice, ancillary character of elements, single pricing, package advertising, separate availability, and whether removal of an element changes the supply's nature. The principal supply thus governs classification and tax rate. en-us Fri, 13 Jan 2023 11:04:00 +0530 Thu, 07 Nov 2024 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1901 Composite supply under GST follows the concept of naturally bundled services: if elements are naturally bundled in the ordinary course of business the bundle is treated as a single service with the bundle's essential character; if not naturally bundled, the supply is treated as the service attracting the highest tax liability. Assessment uses indicia such as consumer expectation, common market practice, ancillary character of elements, single pricing, package advertising, separate availability, and whether removal of an element changes the supply's nature. The principal supply thus governs classification and tax rate. Manuals GST Fri, 13 Jan 2023 11:04:00 +0530 https://www.taxtmi.com/manuals?id=1901