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.
  • For example, a supply of package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated drink and fruit juice when supplied for a single price is a mixed supply.
  • Each of these items can be supplied separately and it is not dependent on any other.
  • It shall not be a mixed supply if these items are supplied separately.

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