https://www.taxtmi.com/article/detailed?id=17233 Composite supply requires multiple taxable supplies that are naturally bundled, supplied together in the ordinary course of business, and include a principal supply. It is taxed as the principal supply. Mixed supply consists of independent supplies made together for a single price where composite-supply conditions are absent, and it is taxed at the highest applicable rate. Classification turns on commercial substance, including customer expectations, industry practice, contractual terms, independent utility, and whether components are ancillary. Businesses should identify each component, test natural bundling and principal supply, then assess mixed-supply treatment only where the composite-supply test fails. en-us Thu, 20 Aug 2026 08:16:10 +0530 Thu, 20 Aug 2026 08:16:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17233 Composite supply requires multiple taxable supplies that are naturally bundled, supplied together in the ordinary course of business, and include a principal supply. It is taxed as the principal supply. Mixed supply consists of independent supplies made together for a single price where composite-supply conditions are absent, and it is taxed at the highest applicable rate. Classification turns on commercial substance, including customer expectations, industry practice, contractual terms, independent utility, and whether components are ancillary. Businesses should identify each component, test natural bundling and principal supply, then assess mixed-supply treatment only where the composite-supply test fails. Articles Goods and Services Tax - GST Thu, 20 Aug 2026 08:16:10 +0530 https://www.taxtmi.com/article/detailed?id=17233