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TMI BlogComposite Supply [Section 8(a) of CGST Act, 2017]X X X X Extracts X X X X X X X X Extracts X X X X ..... o a particular rate of tax. But not all supplies will be such simple and clearly identifiable supplies. Some of the supplies will be a combination of goods or combination of services or combination of goods and services both. Each individual component in a given supply may attract different rate of tax. The rate of tax to be levied on such supplies may pose a problem in respect of classification of such supplies. It is for this reason, that the GST Law identifies composite supplies or mixed supplies and provides certainty in respect of tax treatment under GST for such supplies. Determination of tax liability of Composite Supply As per section 8(a) , The tax liability on a composite supply shall be determined in the following manner, namely: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supply and in case it is, then what would constitute the principal supply . It is to be noted that in case of composite supplies, taxability is determined by the principal supply. To address concerns of the printing industry, CBIC has come out with Circular no.11/11/2017-GST Dated 20.10.2017 , where in it is clarified as under. Where Content and physical input (material) provided by recipient - In the case of printing of books, pamphlets, brochures, annual reports, and the like, where only content is supplied by the publisher or the person who owns the usage rights to the intangible inputs while the physical inputs including paper used for printing belong to the printer , supply of printing [of the content supplied by the recipient of suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pumps or fire control or radar systems at ship is composite supply. 6. Servicing of vehicles and cars which covers both goods and services. The taxability of supply would have to be determined on a case to case basis looking at the facts and circumstances of each case. case law refer following [ Circular No. 47/21/2018-GST Dated 08.06.2018 ] 7. where the sale of cinema ticket and supply of food and beverages are clubbed together, and such bundled supply satisfies the test of composite supply, the entire supply will attract GST at the rate applicable to service of exhibition of cinema, the principal supply. [ Circular No. 201/13/2023-GST Dated 01.08.2023 ] 8. Food supplied to the in-patients as advised by the doctor/nutritionists is a part ..... X X X X Extracts X X X X X X X X Extracts X X X X
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