GST Funda : Concept of 'Composite Supply'

The concept of “composite supply” under the GST law is similar to the concept of “bundled services” under the present Service Tax law. Section 2(30) of CGST Act 2017 defines “composite supply” as “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 whic...