CS Lily Bali

Lily Bali

Composite supply means supply made by taxable person

1. Consisting of two or more taxable supplies of good or services and

2. Which are naturally bundled and supplied in conjunction with each other in ordinary sources of the business, one of which is principal supply.

Both the criteria  mentioned  are required to be fulfilled.

Literal meaning:

1. Supplies of two or more services/good which are inseparable from  each other  in ordinary course of business or complementary to  each other.

2. Supplies which are ancillary to principal supply of good and services.

3. Supplies which are dependent upon each other.


MIXED SUPPLY :   Mixed supply’ means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply.

Literal Meaning:

1. Supplies of two or more good/services which can be separable from each other, not dependent upon each other.

2. Good And Services which can be supplied individually.

Disclaimer:  The entire contents of this document have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation. Although care has been taken to ensure the accuracy, completeness and reliability of the information provided, I assume no responsibility therefore. Users of this information are expected to refer to the relevant existing provisions of applicable Laws. The user of the information agrees that the information is not a professional advice and is subject to change without notice. I assume no responsibility for the consequences of use of such information. IN NO EVENT SHALL I SHALL BE LIABLE FOR ANY DIRECT, INDIRECT, SPECIAL OR INCIDENTAL DAMAGE RESULTING FROM, ARISING OUT OF OR IN CONNECTION WITH THE USE OF THE INFORMATION. This is only a knowledge sharing initiative and author do not intend to solicit any business or profession.

Author – CS Lily Bali ,ACS is a Company Secretary  from Delhi/NCR and can be contacted at  cslilybali@yahoo.com, Contact Number : 9711772751

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November 2020