Mixed Supply [ Section 8(b) ]

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....CGST ACT ] Time of supply in case of mixed supplies The mixed supply, if involves supply of a service liable to tax at higher rates than any other constituent supplies, such mixed supply would qualify as supply of services and accordingly the provisions relating to time of supply of services would be applicable. Alternatively, the mixed supply, if involves supply of goods liable to tax at highe....

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....RAT * The supply of pencils sharpener along with pencils is considered a mixed supply under Section 2(74) of the CGST Act, 2017. The applicant is required to use the HSN code of the particular supply which attracts the higher rate of tax among all the taxable supplies containing in a pack/box. If the tax rate of the sharpener is the highest among all the products in the kit, the applicant is lia....

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....- AAR, West Bengal * Issue - The Applicant is stated to be the owner of a private boarding house and is providing services of lodging and food exclusively to the students of a secondary school, run by a Charitable Society, namely Sunshine Educational Society. He seeks a ruling on whether his service to the students for lodging along with food is a composite supply within the meaning of section 2....