Mixed supply -Section 2(66) of Revised Draft Model GST Law

By | November 28, 2016
(Last Updated On: November 28, 2016)

Mixed supply -Section 2(66) of Revised Draft Model GST Law

Section 2(66) of Revised Draft Model GST Law [ Nov 2016]

(66) “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;

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


[Editor Note : New The Draft Model GST Law, Draft IGST Law and Draft Compensation Law which would be considered by the GST Council for approval are placed in the public domain for information of trade, industry and other stake holders. on 25.11.2016 :-

Draft Model GST Law,

Draft IGST Law and

Draft Compensation Law ]

Earlier, the Draft Model GST Law was put in public domain in the month of June, 2016 for comments  Download:  Old Draft Model GST Law -june 2016 ]

Taxable person- Section 10 of New Draft Model GST Law

GST compliance rating- Section 138 of New Draft Model GST Law

Anti-profiteering Measure – Section 163 of New Draft Model GST Law

Schedule V of New Draft Model GST Law -Person Liable to be Registered

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