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  • 4 GST Composite & Mixed Supply

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    Cricketer Nikhil Singh Yadav
    9 views24 pages
    The document discusses composite supplies and mixed supplies under Goods and Services Tax (GST) in India. It defines composite and mixed supplies and explains how to determine the tax treatment of each. Composite supplies are naturally bundled, supplied together, have one predominant supply, and cannot be supplied separately. Mixed supplies can be supplied separately and do not have a predominant supply. The document provides examples and questions to illustrate the differences between composite and mixed supplies.

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    Composite and mixed supply GST CMA intermediate,

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    The document discusses composite supplies and mixed supplies under Goods and Services Tax (GST) in India. It defines composite and mixed supplies and explains how to determine the tax treatment of each. Composite supplies are naturally bundled, supplied together, have one predominant supply, and cannot be supplied separately. Mixed supplies can be supplied separately and do not have a predominant supply. The document provides examples and questions to illustrate the differences between composite and mixed supplies.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    9 views24 pages

    4 GST Composite & Mixed Supply

    Uploaded by

    Cricketer Nikhil Singh Yadav
    The document discusses composite supplies and mixed supplies under Goods and Services Tax (GST) in India. It defines composite and mixed supplies and explains how to determine the tax treatment of each. Composite supplies are naturally bundled, supplied together, have one predominant supply, and cannot be supplied separately. Mixed supplies can be supplied separately and do not have a predominant supply. The document provides examples and questions to illustrate the differences between composite and mixed supplies.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 24

    1

    GOODS AND SERVICES TAX


    :COMPOSITE & MIXED SUPPLY

    CMA INTER IDT GST COMPOSITE & MIXED SUPPLIES


    2

    Syllabus

    CMA INTER IDT GST COMPOSITE & MIXED SUPPLIES


    AGENDA 3

    Concept of Composite & Mixed Supply

    Composite Supplies

    Mixed Supplies

    Parameters of Composite & Mixed Supplies

    Examples & Questions

    CMA INTER IDT GST COMPOSITE & MIXED SUPPLIES


    4

    CMA INTER IDT GST COMPOSITE & MIXED SUPPLIES


    5

    CMA INTER IDT GST COMPOSITE & MIXED SUPPLIES


    6

    CMA INTER IDT GST COMPOSITE & MIXED SUPPLIES


    7

    CMA INTER IDT GST COMPOSITE & MIXED SUPPLIES


    8

    CMA INTER IDT GST COMPOSITE & MIXED SUPPLIES


    9

    COMPOSITE SUPPLIES

    CMA INTER IDT GST COMPOSITE & MIXED SUPPLIES


    10

    COMPOSITE SUPPLIES
    HOW TO DETERMINE TAXABILITY OF COMPOSITE SUPPLIES?

    CMA INTER IDT GST COMPOSITE & MIXED SUPPLIES


    11

    COMPOSITE SUPPLIES

    Q 1.

    Q 2.

    Q 3.

    CMA INTER IDT GST COMPOSITE & MIXED SUPPLIES


    12

    MIXED SUPPLIES

    CMA INTER IDT GST COMPOSITE & MIXED SUPPLIES


    13

    MIXED SUPPLIES
    HOW TO DETERMINE TAXABILITY OF MIXED SUPPLIES?

    CMA INTER IDT GST COMPOSITE & MIXED SUPPLIES


    14

    MIXED SUPPLIES

    Q 4.

    Q 5.

    Q 6.

    CMA INTER IDT GST COMPOSITE & MIXED SUPPLIES


    15

    COMPOSITE & MIXED SUPPLIES

    CMA INTER IDT GST COMPOSITE & MIXED SUPPLIES


    COMPOSITE & MIXED SUPPLIES 16

    Description Composite Mixed Supply


    Supply
    Naturally bundled Yes No
    Supplied together Yes Yes
    Can be supplied separately No Yes
    One is predominant supply for Yes No
    recipient
    Other supply is not ‘aim in itself’ of Yes No
    recipient
    Each supply priced separately No No
    All supplies are goods Yes Yes
    All supplies are services Yes Yes
    One supply is goods and other Yes Yes
    supply is services
    CMA INTER IDT GST COMPOSITE & MIXED SUPPLIES
    COMPOSITE & MIXED SUPPLIES 17

    Q 7.

    CMA INTER IDT GST COMPOSITE & MIXED SUPPLIES


    COMPOSITE & MIXED SUPPLIES 18

    Q 8.

    CMA INTER IDT GST COMPOSITE & MIXED SUPPLIES


    19

    CMA INTER IDT GST COMPOSITE & MIXED SUPPLIES


    20

    CMA INTER IDT GST COMPOSITE & MIXED SUPPLIES


    COMPOSITE & MIXED SUPPLIES 21

    Q 10.

    Q 11.

    CMA INTER IDT GST COMPOSITE & MIXED SUPPLIES


    22

    CMA INTER IDT GST COMPOSITE & MIXED SUPPLIES


    23

    CMA INTER IDT GST COMPOSITE & MIXED SUPPLIES


    24

    THANK YOU
    • Opinions & view Points
    are like wrist watches.
    • Every watch shows
    different time from
    others.
    • But everyone believes
    that their time is right!!

    CMA INTER IDT GST COMPOSITE & MIXED SUPPLIES

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