Definition of the term “Mixed Supply” under the Central Goods and Services Tax (CGST) Act, 2017
As per Section 2(74) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “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 drinks 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.