# Mixed Supply [Section 2(74)]

## Definition

A mixed supply means:

1. Two or more individual supplies of goods/services, or any combination thereof,

2. Made in conjunction with each other by a taxable person,

3. For a single price,

4. Where such supply does NOT constitute a composite supply.

Individual supplies are independent of each other and are not naturally bundled.

## How to Identify a Mixed Supply?

Step 1: First confirm it is NOT a composite supply (not naturally bundled in ordinary course of business).

Step 2: If sold for a single price and items are independent → it is a mixed supply.

## Tax Treatment [Section 8(b)]

The total value is treated as a supply of that particular item which attracts the highest rate of tax.

## Composite vs Mixed Supply – Quick Comparison

Aspect	Composite Supply	Mixed Supply
Natural Bundling	Yes	No
Principal Supply Exists	Yes (one is predominant)	No (all independent)
Tax Rate	Rate of principal supply	Highest rate among items
Single Price	Usually yes	Yes (a single price is essential)
Sold Separately?	Usually together only	Items can be sold individually

Worked example

### Example 1

Example 1 (Festive Hamper): A package of canned foods, sweets, chocolates, cakes, dry fruits, drinks, and juices sold for a single price. → Mixed supply (items are independent, sold separately normally). GST at highest rate among the items.

### Example 2

Example 2 (Refrigerator + Water Bottle): Sold together for a single price. → Mixed supply. GST at the higher of the two rates.

### Example 3

Example 3 (Mixed Use Rental): A single-deed rental where ground floor is for residence and first floor for printing press. → Mixed supply (purposes unrelated, not naturally bundled). Taxed at the higher rate.

### Example 4

Example 4 (Sringaar Kit): Face cream (18%), tissue packet (28%), nail paint (18%) sold for a single price as a kit. → Mixed supply. GST @ 28% (highest rate) on the total value.

⚠️ Common exam mistakes

Treating mixed supplies as composite supplies – without natural bundling, it is NOT composite.
Applying weighted-average rate or item-wise rate to mixed supplies – the entire value is taxed at the HIGHEST rate.
Forgetting the 'single price' requirement – if items are billed separately, it is neither composite nor mixed; each item is taxed at its own rate.

Bare-Act text Sections 2(74) and 8(b) · CGST Act, 2017 · click to expand

Section 2(74): '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. Section 8(b): A mixed supply comprising two or more supplies shall be treated as a supply of that particular supply which attracts the highest rate of tax.

Now that you've read this — what's next?

Move from understanding → mastery in 3 clicks. Each option below picks up from this lesson's topic.

🔥 Drill 5 Qs on this → ✍️ Adaptive practice →

Mixed Supply [Section 8 read with Section 2(74)]

Worked example

⚠️ Common exam mistakes