How to identify supply as Composite or Mixed supply and their taxability ?
TRT-2025-826

Issue Favourable to Tax Payer ?:- no

Held - To qualify any supply as a "composite supply", the following conditions must be satisfied:

  • There must be two or more taxable supp.....
TRT-2025-554

Issue Favourable to Tax Payer ?:- yes

Held - It is evident AMSL extends training for up-skilling rural youth under the DDU-GKY project, wherein the programs are residential. In order to.....

TRT-2025-348

Issue Favourable to Tax Payer ?:- no

Held - The applicant is providing boarding and lodging facilities and other services which are taxable under CGST Act 2017. The applicant has submi.....

TRT-2025-354

Issue Favourable to Tax Payer ?:- no

Held - As per Section 2 (74) of the CGST Act the term “mixed supply” means two or more individual supplies of goods or services, or any combina.....

TRT-2025-355

Issue Favourable to Tax Payer ?:- not applicable

Held - Ruling per: Smt. K. Latha Member SGST:

The Hostel, Boarding and other facilities are given to the candidates as enrol.....

TRT-2025-356

Issue Favourable to Tax Payer ?:- no

Held - The supply of hosiery goods followed by the supply of goods under promotional scheme shall not take place for a single price. As the supply .....