Section 2(74) of
CGST Act 2017 :"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.
Illustration— A
supply of a package consisting of canned foods, sweets, chocolates,
cakes, dry fruits, aerated drinks and fruit juices when supplied for a single
price is a mixed supply. Each of these items can be supplied
separately and is not dependent on any other. It shall not be a mixed supply if
these items are supplied separately.
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