GST : Mixed Supply Or Composite Supply-Contradiction Continues

The Goods and Service Tax ("GST") was introduced on 01st July, 2017 and has completed one year in operation since its inception. The journey of first year has been exciting as various aspects and their interpretations have been cleared from time to time, yet, this being a new law, the same have proved to be insufficient. A mechanism has been provided in the form of Authority for Advance Ruling ("AAR") and the Taxpayers are approaching the AAR to get clarity on the specific issues faced by them. The AAR set up under the GST regime has given many important Rulings. One of the controversial issue in the GST is the tax liability on supply of two or more goods or services or combination of both. Composite Supply and Mixed supply are the determinate factor in respect of tax treatment for such supplies. Let's understand each term individually and the tax implication on the same.