Eye Share: Boundary Issues Between Composite and Mixed Supply; Government Should Draw the Line

While the GST Act introduced the concepts of ‘composite supply’ and ‘mixed supply’ under Section 2(30) and Section 2(74) respectively, there is always an ambiguity when boundary issues arise. As a result, the assessees as well as the authorities are using this ambiguity to their advantage which is evident from the various litigations that have travelled to the courts.Mr. Senguttuvan (Advocate, SAPAA Law Firm) along with Mr. Akshay Ag...