Section 2(30) of Rajasthan GST Act 2017: Meaning of “composite supply”

Definition of the term “composite supply” under Section 2(30) of the Rajasthan GST Act, 2017

As per Section 2(30) of the Rajasthan GST Act, unless the context requires otherwise, the term “composite supply” means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply.

Illustration:– Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply.

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