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What is a Composite Supply under CGST/ SGST/UTGST Act?

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What is a Composite Supply under CGST/ SGST/UTGST Act?
posted Jun 26, 2017 by Ananya Saha

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Composite Supply means a supply made by a taxable person to a recipient comprising two or more supplies of goods or services, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, ne of which is a principal supply. For example, 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 the principal supply.

answer Jun 27, 2017 by Adarsh
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