Welcome to your Schedule II, Composite supply and Mixed supply Ch 4 (1 to 5)
1. ................... 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.
2. .................................. means the supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary.
3. ................................. means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply.
4. What are the factors differentiating Composite Supply & Mixed Supply?
M/s. Jolly Electronics (P) Ltd., is an authorized dealer of M/s. GG Micro Ltd., located and registered in Lucknow, Uttar Pradesh. It has sold following items to Mr. Alla Rakha (a consumer): Product Amount (₹)
M/s. Jolly Electronics (P) Ltd. has given a single invoice,
indicating price of each item separately to Mr.
Alla Rakha. Mr. Alla Rakha, has given a single cheque
of ₹ 1,00,000/- for all the items as a composite discounted
price. State the type of supply and the tax rate
applicable on the same.
