Concept of 'Composite or mixed supply' applies whenever there is taxable supply under GST; not over any other transactions which are not under ambit of GST !!!
I agree in the context of composite supply it's clearly mentioned in the definition u/s 2(30) "composite supply means 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 ordinary course of business one of which is a principal supply"
but in definition of mixed supply u/s 2(74) it's not clearly mentioned that supplies should be Taxable.
u/s 2 (74) mixed supply means two or more individual supplies of goods or services or any combination thereof made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply.
so we can take the interpretation that both composite and mixed supply will applicable only on taxable supplies?
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