Goods and Services Tax : Understand composite and mixed supply under GST, their definitions, examples, and tax treatment. Learn how GST law classifies thes...
Goods and Services Tax : Dive into the intricacies of Composite Supply and Mixed Supply under GST as per Section 8 of the CGST Act, 2017. Uncover the disti...
Goods and Services Tax : Explore the scope of supply under GST as per Section 7 of CGST Act, its exceptions, inclusions, exclusions, and Schedules-I, II, a...
Goods and Services Tax : Understand the provisions and tax liability on composite and mixed supplies under GST as per the CGST Act, 2017. Learn how to clas...
Goods and Services Tax : Understand Composite and Mixed Supply in GST with insights on Schedule II of CGST Act, 2017. Learn about tax implications, identif...
Goods and Services Tax : Cattle Feed Plant is an immovable property and supply of goods and services by the appellant for setting up and running of Cattle ...
Goods and Services Tax : AAAR held that supply of coaching service by the appellant along with supply of goods/printed material/test papers, uniform, bags ...
Goods and Services Tax : Whether supply of Pencils Sharpener along with Pencils being the Principal supply will be considered as the Composite Supply or Mi...
Goods and Services Tax : In order to answer these questions which are related to the issues raised by the applicant they are requested to produce copies of...
Goods and Services Tax : Input Tax Credit on inputs, input services and capital goods cannot be denied merely on the ground that one of the constituent ser...
Goods and Services Tax : Composite supply of works contract as defined in clause (119) of section 2 of the State Goods and Services Tax Act, 2017, involvin...
All about Composite Supply and Mixed Supply under GST: As per Sec. 2(30) of CGST Act of 2017, ‘Composite Supply’ is a kind of supply made by a taxable person to a recipient that includes two or more taxable supplies of goods or services or both, or their combination, that are naturally bundled and supplied […]
AAR held that, the supply of medicines, surgical items, implants, consumables and other allied services & items provided by the hospital through their hospital in-house pharmacy, as well as food, room on rent, other services to the in-patients admitted to hospital for diagnosis, or medical treatment or procedures is part of composite supply of health care treatment service and is exempted
‘Mixed Supply’ and ‘Composite Supply’ are defined in the GST Law. The purpose/intent for such specific definition was to differentiate between the two types of supplies so as to determine the appropriate tax rate that would be applicable for such supplies.
As a principle exemptions are extended in tax statues to grant relief or ease the burden of consumers keeping in view the interest of general public at large. Thus inclusion of an exempted supply under the tax net by combining the same with a taxable supply under the notion of them being composite supply tends […]
Composite supply under GST is a topic that is worth discussing considering the plethora of Advance Rulings that we have had ever since introduction of GST. Many of these advance rulings on the concept in question have also been contradictory leading to differing opinions on the subject.
Composite and mixed Supply is always a dubious and confusing topic In this article, I tried to make it simplified by doing a detailed analysis of it with various illustrations while using bare text language also. First, we will discuss composite supply only Definition of composite supply Section 2(30) of CGST Act A supply made […]
Section 8- Tax liability on Composite and Mixed Supply- Today I will discuss provisions of Section 8 of CGST ACT 2017 in very simplified manner- We all know- 1. The tax liability on a composite or a mixed supply shall be determined in the following manner, namely: — (a) a composite supply comprising two or […]
