Composite supply

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....ary course of business, one of which is a principal supply; Illustration:- Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply. A works contracts and restaurant services are classic examples of composite supplies, however the GST Act identifies both as....

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....bsp; [Circular No. 34/8/2018-GST Dated 01 March 2018] * Bus body building classification of this composite supply, as goods or service would depend on which supply is the principal supply which may be determined on the basis of facts and circumstances of each case. [Circular No. 34/8/2018-GST Dated 01 March 2018] * Supply, erection and assembly of air conditioning....

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....supply is services and the supply of goods is incidental to such supply of services. * Supply of sale of space in print media along with designing, selling of space in print media, is a principal supply, it is a composite supply. * Supply of Grated supari, lime and tobacco in single pack, it is a composite supply of goods, wherein chewing tabacco is the principal supply. [M/s. Janish Anan....

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....ly can be considered a composite supply? - In the case of M/s. Columbia Asia Hospital Private Limited [2018 (12) TMI 474 - AAR, Karnataka], it was held that the supply of goods and services supplied by the applicant company in conjunction with the healthcare services fall under the definition of "composite supply" as the services of supply of food and medicines to the patients are as advised by ....