DON'T shop with Combo Offer. See how Government make us FOOL



whatever the situation is, This word "shopping" actually has the power to bring a smile to our face.& if it is available with combo offers with a discount. Sorry Girls, but you became crazy af.
& this is the situation what the government & shopping malls are looking for.

Don't understand.Let me figure it out

In GST there is "TERM" called Mixed supply.

So what is it?

 & how the government FOOL us?

Let's understand

  Mixed supply(Section 8 of CGST Act, 2017):: In Mixed supply two or more individual supplies a combination of goods or services with each other for a single price. Each of these items can be supplied separately and is not dependent on each other. In other words, the combination of goods or services are not bundled due to natural necessities, and they can be supplied individually in the ordinary course of business.
 For tax liability purpose, mixed supply consisting of two or more supplies shall be treated as a supply of that item which has the highest tax rate.

Wait still confuse.ok take a example.

1. Diwali gift hamper which consist of different Items like sweets, chocolates, cakes, dry fruits packed in one pack is Mixed supply as these items can be sold separately and it shall be treated as a supply of that particular item

which attracts the highest rate of tax.

2.M/s X Ltd. a dealer offer combo packs of shirt, watch, wallet, book and they are bundled as a kit and this kit is supplied for a single price and the supply of one item does not naturally necessitate the supply of otherelements. Hence the supply is a mixed supply. Tax rate for a shirt, watch, wallet and book are 12%, 18%, 5%, and Nil respectively. In this case, watch attracts the highest rate of tax in the mixed supply i.e., 18%. Hence, the
mixed supply will be taxed at 18%.

very important

There is a another term called "composite supply" 

understand that

3. Mr. A booked a Rajdhani train ticket, which includes meal. Is it composite supply or mixed supply?

It is a bundle of supplies. It is a composite supply where the products cannot be sold separately. The transportation
of passenger is, therefore, the principal supply.
Rate of tax applicable to the principal supply will be charged to the whole composite bundle.
Therefore, rate of GST applicable to transportation of passengers by rail will be charged by IRCTC on the booking
of Rajdhani ticket.

4.Space Bazar offers a free bucket with detergent purchased. Is it composite supply or mixed supply? Assume rateof GST for detergent @28% and bucket @18%.

This is a mixed supply. These items can be sold separately.
Product which has the higher rate, will apply on the whole mixed bundle.

Now ,whenever you are thinking to purchase any combo offer please calculate the individual price ,then comment here, where you actually save money. Thanks me later

About Commerce Now

Hi, Myself CMA(semi qualified Cost Accountant) Mousam Roy having more than 5 years experience in commerce field,teaching field as well as professional field with working with PSU and big Firm.


  1. The entry on combo offers is an eye opener. Thanks Mausam for the feed. Hope to get my eyes more widely opened in future with new and variant issues.