Tax on Composite and Mixed Supply - Section 8
Composite supply means a supply made by a taxable person to a recipient and:
• comprises two or more taxable supplies of goods or services or both, or any combination thereof.
• are naturally bundled and supplied in conjunction with each other, in the ordinary course of business
• one of which is a principal supply
A composite supply comprising of two or more supplies, one of which is a principal supply,
shall be treated as a supply of such principal 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
The individual supplies are independent of each other and are not naturally bundled.
A mixed supply comprising of two or more supplies shall be treated as supply of that
particular supply that attracts highest rate of tax.
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