https://www.taxtmi.com/article/detailed?id=16363 Composite supply under GST turns on whether multiple elements are naturally bundled in the ordinary course of business and whether one element is incidental to the principal supply. The article explains that consumer expectation, industry practice, single consideration, package marketing, and functional interdependence are useful indicators, but no single factor is decisive. In hotel accommodation, complimentary breakfast is treated as part of the stay, while lunch and dinner ordered on request remain independent supplies because they are optional and separately chosen. en-us Thu, 07 May 2026 07:08:43 +0530 Thu, 07 May 2026 07:08:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16363 Composite supply under GST turns on whether multiple elements are naturally bundled in the ordinary course of business and whether one element is incidental to the principal supply. The article explains that consumer expectation, industry practice, single consideration, package marketing, and functional interdependence are useful indicators, but no single factor is decisive. In hotel accommodation, complimentary breakfast is treated as part of the stay, while lunch and dinner ordered on request remain independent supplies because they are optional and separately chosen. Articles Goods and Services Tax - GST Thu, 07 May 2026 07:08:43 +0530 https://www.taxtmi.com/article/detailed?id=16363