Are Composite supply and mixed supply are two different types of supplies ? | Difference between Composite Supply and Mixed Supply

Composite Supply	Mixed Supply
A composite supply is a combination of two or more taxable supplies made together.	A mixed supply is a combination of two or more taxable supplies made together, but with one of them being the principal supply.
In composite supply, the supplies are closely related and are supplied in conjunction with each other.	In mixed supply, the supplies are not closely related and are supplied independently of each other.
The rate of GST for composite supply is determined by the nature of the principal supply.	The rate of GST for mixed supply is determined by the nature of the principal supply and the other supplies are taxed at the same rate.
Composite supply is treated as a single supply for GST purposes.	Mixed supply is treated as separate supplies for GST purposes.
The value of composite supply is the sum of the values of the individual supplies.	The value of mixed supply is the value of the principal supply plus the value of the other supplies.
Composite supply is considered as one contract between the supplier and the recipient.	Mixed supply is considered as multiple contracts between the supplier and the recipient.
Composite supply is usually provided by a single supplier.	Mixed supply can be provided by multiple suppliers.
Composite supply can be bundled or unbundled.	Mixed supply can be unbundled only.
Composite supply can be used for goods or services.	Mixed supply can be used for goods or services.

 

Conclusion: Composite supply and mixed supply are two different types of supplies in GST term, where composite supply is a combination of two or more taxable supplies made together and mixed supply is a combination of two or more taxable supplies made together, but with one of them being the principal supply. The rate of GST, value, and contract of these supplies are different. It's important to understand the difference between these two types of supplies to correctly calculate and pay GST.