# Mixed Supply [Section 2(74)]

## Meaning

A mixed supply is a supply that combines two or more individual supplies of goods/services (or a combination thereof) made together by a taxable person, where:

1. The supplies are made in conjunction with each other,

2. They are supplied for a single price, AND

3. The supply does NOT constitute a composite supply (i.e., the items are not naturally bundled).

## Key Test — Is it Mixed or Composite?

Before concluding a supply is 'mixed', first rule out composite supply.

Feature	Composite Supply	Mixed Supply
Bundling	Naturally bundled	Not naturally bundled
Dependence	Items dependent on each other	Items independent
Single price	Yes	Yes
Tax rate	Rate of principal supply	Highest rate among items

## Taxability Rule

The entire value of a mixed supply is taxed at the rate applicable to that individual supply which attracts the highest rate of GST.

## Quick Identification Flow

1. Are there 2 or more supplies for a single price? → If yes, proceed.

2. Are they naturally bundled / dependent? → If YES → Composite. If NO → Mixed.

3. Apply highest rate to total value.

Worked example

### Example 1

Example 1 – Gift hamper: A package of canned foods, sweets, chocolates, cakes, dry fruits, drinks and juices sold together for a single price is a mixed supply because each item can be sold separately and they are not dependent on each other.

### Example 2

Example 2 – Water bottle with refrigerator: A refrigerator sold along with water bottles for a single price is a mixed supply — the items are independent and not naturally bundled.

### Example 3

Example 3 – House on two floors: A house with one floor rented for residence and another floor for a printing press under a single deed is a mixed supply because the two uses are unrelated.

### Example 4

Example 4 – Sringaar Kit: Sringaar Enterprises supplies a kit containing face cream, tissue packet and nail paint for a single consolidated price. Since face tissue (28%) attracts the highest rate, GST @ 28% is charged on the entire value of the kit.

⚠️ Common exam mistakes

Treating any bundled supply as a mixed supply without first checking whether it qualifies as a composite supply (naturally bundled).
Applying the principal supply's rate to a mixed supply — the correct rule is highest rate among the items.
Assuming a mixed supply exists even when items have separate consideration — separate consideration means each is taxed individually, not mixed.
Forgetting that mixed supply requires a SINGLE price; if items are individually priced, neither composite nor mixed applies.

Bare-Act text Section 2(74) · CGST Act, 2017 · click to expand

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.

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