https://www.taxtmi.com/forum/issue?id=118603 When two distinct legal entities independently supply goods and services, the supplies are ordinarily treated as separate transactions rather than a composite supply; composite characterisation requires a single supplier bundling items. The revenue seeking to aggregate such supplies must bear the burden of proof, and resolution depends on a factual and contractual assessment of the parties' roles, delivery terms, and the economic reality of the arrangement. en-us Mon, 26 Jun 2023 22:49:59 +0530 Thu, 23 Jan 2025 15:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118603 When two distinct legal entities independently supply goods and services, the supplies are ordinarily treated as separate transactions rather than a composite supply; composite characterisation requires a single supplier bundling items. The revenue seeking to aggregate such supplies must bear the burden of proof, and resolution depends on a factual and contractual assessment of the parties' roles, delivery terms, and the economic reality of the arrangement. Discussion-Forum GST Mon, 26 Jun 2023 22:49:59 +0530 https://www.taxtmi.com/forum/issue?id=118603