{"id":4016,"date":"2020-03-23T08:20:45","date_gmt":"2020-03-23T08:20:45","guid":{"rendered":"https:\/\/commerceiets.com\/?p=4016"},"modified":"2020-03-23T08:20:45","modified_gmt":"2020-03-23T08:20:45","slug":"what-is-composite-supply","status":"publish","type":"post","link":"https:\/\/commerceiets.com\/what-is-composite-supply\/","title":{"rendered":"WHAT IS COMPOSITE SUPPLY"},"content":{"rendered":"\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_69_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/commerceiets.com\/what-is-composite-supply\/#WHAT_IS_COMPOSITE_SUPPLY\" title=\"WHAT IS COMPOSITE SUPPLY\">WHAT IS COMPOSITE SUPPLY<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/commerceiets.com\/what-is-composite-supply\/#CHARACTERISTICS_OF_COMPOSITE_SUPPLY\" title=\"CHARACTERISTICS OF COMPOSITE SUPPLY\">CHARACTERISTICS OF COMPOSITE SUPPLY<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"has-text-align-center wp-block-heading\"><span class=\"ez-toc-section\" id=\"WHAT_IS_COMPOSITE_SUPPLY\"><\/span><strong>WHAT IS COMPOSITE SUPPLY<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Composite supply&nbsp;means a\nsupply comprises two or more goods\/services, which are naturally bundled and\nsupplied in with each other in the ordinary course of business, one of which is\na principal supply.<\/p>\n\n\n\n<p>It means that the items are\ngenerally sold as a combination. The\nitems cannot be supplied separately.<\/p>\n\n\n\n<p>A supply of goods and\/or services\nwill be treated as composite supply if it fulfills&nbsp;the following criteria:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Supply of two or more goods or services together&nbsp;AND<\/li><li>It is a natural bundle,i.e., goods or services are&nbsp;usually provided together in the normal course of business.&nbsp;<\/li><li>They cannot be separated.<\/li><\/ul>\n\n\n\n<p><strong>Examples:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Goods are packed&nbsp;and\ntransported with insurance. The supply of goods, packing materials, transport\nand insurance is a composite supply. Insurance, transport cannot be done\nseparately if there are no goods to supply. Thus, the supply of goods is the\nprincipal supply.<\/li><li>Buying a Dry Fruit Gift Box for\nDiwali. It includes dry fruits, a box and a wrapper. Box and wrapper cannot be\nsold individually without the main content which is dry fruit. This is\ncomposite supply.<\/li><\/ul>\n\n\n\n<h2 class=\"has-text-align-center wp-block-heading\"><span class=\"ez-toc-section\" id=\"CHARACTERISTICS_OF_COMPOSITE_SUPPLY\"><\/span><strong>CHARACTERISTICS OF COMPOSITE SUPPLY<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>For any supply to be a\ncomposite supply, it should have the following attributes:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Supply should consist of two or more supplies.<\/li><li>Both supplies should be taxable supplies under <a href=\"https:\/\/commerceiets.com\/gst\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"GST (opens in a new tab)\">GST<\/a>.<\/li><li>Supply can be either of goods or services or a combination of both.<\/li><li>The combination of supplies made should be conjunctive to each other, that is, should be made together at the same time.<\/li><li>Supplies should be naturally bundled.<\/li><li>It is possible to bundle two or more supplies in the ordinary course of business.<\/li><li>Out of the combination of supplies made, one should be a principal supply.<\/li><\/ul>\n\n\n\n<p>For instance, if you buy a home theater system along with\nwarranty, such a supply is a composite supply. In this case, the supply of home\ntheater system is the principal supply and warranty is ancillary service.<\/p>\n\n\n\n<p><strong>Principal supply&nbsp;\u2013 <\/strong>As per Section 2(90) of <a href=\"https:\/\/commerceiets.com\/cgst\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"CGST (opens in a new tab)\">CGST<\/a> Act means supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary.<\/p>\n\n\n\n<p><strong>Naturally bundled&nbsp;\u2013 <\/strong>Another important factor is that supplies must be naturally bundled. \u2018Bundled service\u2019 means a bundle of provision of various services wherein an element of provision of one service is combined with an element or elements of provision of any other service or services. The rule is \u2013 \u2018If various elements of a bundled service are naturally bundled in the ordinary course of business, it shall be treated as provision of a single service which gives such bundle its essential character&#8217;.<\/p>\n\n\n\n<p class=\"has-orange-background-color has-background\"><strong>TIME OF SUPPLY IN CASE OF COMPOSITE SUPPLY<\/strong><\/p>\n\n\n\n<p>If the composite supply involves supply of services as principal supply, such composite supply would qualify as supply of services and accordingly the provisions relating to <a href=\"https:\/\/commerceiets.com\/time-of-supply\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"time of supply (opens in a new tab)\">time of supply<\/a> of services would be applicable. <\/p>\n\n\n\n<p>Alternatively, if composite supply involves supply of\ngoods as principal supply, such composite supply would qualify as supply of\ngoods and accordingly, the provisions relating to time of supply of goods would\nbe applicable.<\/p>\n\n\n\n<p><strong>TIME OF SUPPLY OF GOODS<\/strong><\/p>\n\n\n\n<p>Time of supply of goods&nbsp;is earliest of:<\/p>\n\n\n\n<p>1. Date of issue of invoice.<\/p>\n\n\n\n<p>2. Last date on which invoice should have been issued.<\/p>\n\n\n\n<p>3. Date of receipt of advance\/ payment*.<\/p>\n\n\n\n<p><strong>For example:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/strong><\/p>\n\n\n\n<p>Mr. X sold goods to Mr. Y worth Rs 1,00,000.\nThe invoice was issued on 15th January. The payment was received on 31st\nJanuary. The goods were supplied on 20th January.<\/p>\n\n\n\n<p>Time of supply is earliest of \u2013<\/p>\n\n\n\n<p>1. Date of issue of invoice =&nbsp;<strong>15th\nJanuary<\/strong><\/p>\n\n\n\n<p>2. Last date on which invoice should have\nbeen issued = 20th January<\/p>\n\n\n\n<p>Thus the time of supply is 15th January.<\/p>\n\n\n\n<p>If an advance of Rs 50,000 is received by Mr.\nX on 1st January?<\/p>\n\n\n\n<p>The time of supply for the advance of Rs\n50,000 will be 1st January (since the date of receipt of advance is before the\ninvoice is issued). For the balance Rs 50,000, the time of supply will be 15th\nJanuary.<\/p>\n\n\n\n<p><strong>TIME OF SUPPLY FOR SERVICES<\/strong><\/p>\n\n\n\n<p>Time of supply of services&nbsp;is earliest\nof:<\/p>\n\n\n\n<p>1. Date of issue of invoice<\/p>\n\n\n\n<p>2. Date of receipt of advance\/ payment.<\/p>\n\n\n\n<p>3. Date of provision of services (if invoice\nis not issued within prescribed period)<\/p>\n\n\n\n<p><strong>Example:<\/strong><\/p>\n\n\n\n<p>Mr. A provides services worth Rs 20000 to Mr.\nB on 1st January. The invoice was issued on 20th January and the payment for\nthe same was received on 1st February.<\/p>\n\n\n\n<p>Firstly check if the invoice was issued\nwithin the prescribed time or not. The prescribed time is 30 days from the date\nof supply i.e. 31st January. The invoice was issued on 20th January. This means\nthat the invoice was issued within a prescribed time limit.<\/p>\n\n\n\n<p>The time of supply will be earliest of \u2013<\/p>\n\n\n\n<p>1. Date of issue of invoice =&nbsp;<strong>20th\nJanuary<\/strong><\/p>\n\n\n\n<p>2. Date of payment = 1st February<\/p>\n\n\n\n<p>This means that the time of supply of\nservices will be 20th January.<\/p>\n\n\n\n<p><strong>TIME OF SUPPLY UNDER <a href=\"https:\/\/commerceiets.com\/reverse-charge-in-gst\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"REVERSE CHARGE (opens in a new tab)\">REVERSE CHARGE<\/a><\/strong><\/p>\n\n\n\n<p>In case of reverse charge the time of supply\nfor service receiver is earliest of:<\/p>\n\n\n\n<p>1. Date of payment*<\/p>\n\n\n\n<p>2. 30 days from date of issue of invoice for\ngoods (60 days for services)<\/p>\n\n\n\n<p><strong>For example:<\/strong><\/p>\n\n\n\n<p>M\/s ABC Pvt. Ltd undertook service of a\ndirector Mr. X worth Rs. 50,000 on 15th January. The invoice was raised on 1st\nFebruary. M\/s ABC Pvt Ltd made the payment on 1st May.<\/p>\n\n\n\n<p>The time of supply, in this case, will be\nearliest of \u2013<\/p>\n\n\n\n<p>1. Date of payment = 1st May<\/p>\n\n\n\n<p>2. 60 days from date of date of invoice =<strong>&nbsp;2nd\nApril<\/strong><\/p>\n\n\n\n<p>Thus, the time of supply of services is 2nd\nApril.<\/p>\n\n\n\n<p><strong>TIME OF SUPPLY FOR VOUCHERS<\/strong><\/p>\n\n\n\n<p>Vouchers are an instrument where there is an obligation\nto accept:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>It as consideration<\/li><li>Part consideration for a supply of goods\n     or services<\/li><\/ul>\n\n\n\n<p>For vouchers, the time of supply is the date of issue of\nvoucher, if the supply is identifiable at that point. Else, the time of supply\nfor vouchers is the date of redemption of voucher.<\/p>\n\n\n\n<p><strong>OTHER TYPES OF SUPPLY<\/strong><\/p>\n\n\n\n<p>In case, it is not possible to determine the time of\nsupply under any of the methods mentioned above, the time of supply would be\ndetermined as under:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>In a case where a periodical return has to be filed, the date on which such return is to be filed.<\/li><li>In any other case, be the date on which the tax is paid.<\/li><\/ul>\n\n\n\n<p><strong>Time of\nSupply for Interest, Late fee or Penalty<\/strong><\/p>\n\n\n\n<p>The time of supply for any interest, late fee\nor penalty for delayed payment as an addition consideration for the supplies\nmade, is the date on which the supplier receives such addition in value.<\/p>\n\n\n\n<p><strong>Time of\nSupply in case Change in rate of tax<\/strong><strong><\/strong><\/p>\n\n\n\n<p>When there is a change in rate of tax, the\ntime of supply shall be determined in the following manner:<\/p>\n\n\n\n<p><em>1.\nSupply is made before the change in rate of tax<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Invoice is issued and payment is also\nreceived after the change in rate of tax \u2013 the time of supply will be the date\nof invoice or the date of payment \u2013 whichever is earlier.<\/li><li>Invoice is issued before the change in rate\nof tax and payment is received after the change in rate of tax \u2013 the time of\nsupply will be the date of invoice.<\/li><li>Payment is received before the change in rate\nof tax and the invoice is issued after the change in rate of tax \u2013 the time of\nsupply will be the date of receipt of payment.<\/li><\/ul>\n\n\n\n<p><em>2.\nSupply is made after the change in rate of tax<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Payment is received after the change in rate\nof tax but the invoice is issued before the change in rate of tax \u2013 the time of\nsupply will be date of receipt of payment.<\/li><li>Invoice is issued and payment is also\nreceived before the change in rate of tax \u2013 the time of supply shall be the\ndate of receipt of payment or data of invoice \u2013 whichever is earlier.<\/li><li>Invoice is issued after the change in rate of\ntax but the payment is received before the change in rate of tax \u2013 the time of\nsupply shall be date of invoice.<\/li><\/ul>\n\n\n\n<p class=\"has-orange-background-color has-background\"><strong>MULTIPLE PRICES AND COMPOSITE SUPPLY<\/strong><\/p>\n\n\n\n<p>There might be cases where each\nconstituent of a composite supply has a price attached to it. And each such\nprice is charged separately. This is to say that under composite supply, there\nis no particular condition that the price charged by the supplier from the\nrecipient should be single and composite. Therefore, in such situations, there\nwill always remain an issue whether such a supply would remain a composite\nsupply or not.<\/p>\n\n\n\n<p>Suppose, a vendor supplies machines to a\ncompany. Under one of the transactions, if supplies a machine costing Rs 1\nLakh. Now, this machine can be installed either through a third party or\nthrough the supplier itself. The charges for the installation are Rs 10\nthousand. The company decides to purchase as well as get the machine installed\nthrough the supplier. The total cost for the same turns out to be Rs 1.10\nLakhs. The invoice charged for machine supply and installation services\nseparately. Though both the supplies are charged separately, the supply as a\nwhole shall remain a composite supply. This is because both supplies are in\nconjunction with each other. Moreover, machine\ninstallation is ancillary to the predominant supply of machine. Therefore, in\nthis case, the predominant supply shall be supply of machine only.<\/p>\n\n\n\n<p class=\"has-orange-background-color has-background\"><strong>TAX\nRATE APPLICABLE<\/strong><\/p>\n\n\n\n<p>The tax rate of the principal\nsupply will apply on the entire supply.<\/p>\n\n\n\n<p><strong>Example:<\/strong> Goods are packed&nbsp;and transported with insurance.\nThe supply of goods, packing materials, transport and insurance is a composite\nsupply. Insurance, transport cannot be done separately if there are no goods to\nsupply. Thus, the supply of goods is the principal supply.<\/p>\n\n\n\n<p>Tax liability will be the tax on the principal <a aria-label=\"supply (opens in a new tab)\" href=\"https:\/\/commerceiets.com\/taxable-supply\/\" target=\"_blank\" rel=\"noreferrer noopener\">supply<\/a> i.e., GST rate on the goods.<\/p>\n\n\n\n<p><strong>QUESTION COVERED<\/strong><\/p>\n\n\n\n<p>Write a detailed note on the liability of GST in case of Composite supply of goods and services?<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Also Study:<\/strong><\/td><td><strong>Also Study:<\/strong><\/td><td><strong>Also Study:<\/strong><\/td><td><strong>Also Study:<\/strong><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/features-of-gst\/\">GST and its features<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/history-of-gst\/\">History of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/advantages-of-gst-in-india\/\">Advantages of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/disadvantages-of-gst\/\">Disadvantages of GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/constitutional-aspect-of-gst\/\">Constitutional aspects of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/liability-of-tax-payer\/\">Liability of tax payer<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/objectives-of-gst\/\">Objectives of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/what-is-igst\/\">IGST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/cgst\/\">CGST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/gst-council\/\">GST Council<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/utgst-full-form\/\">UTGST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/sgst\/\">SGST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/levy-and-collection-of-gst\/\">Levy and collection of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/composition-levy\/\">Composition Levy<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/online-gst-registration\/\">Online GST Registration<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/exemptions-under-gst\/\">Exemptions under GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/reverse-charge-in-gst\/\">Reverse Charge in GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/taxable-supply\/\">Taxable supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/time-of-supply\/\">Time of supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/value-of-supply\/\">Value of supply<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/place-of-supply\/\">Place of supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/inter-state-supply\/\">Inter-state supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/intra-state-supply\/\">Intra-state supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/what-is-composite-supply\/\">Composite supply<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/mixed-supply\/\">Mixed supply&nbsp;<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/composite-and-mixed-supply\/\">Composite and mixed supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/online-payment-of-gst\/\">Online payment of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/how-to-claim-tcs-in-gst\/\">How to Claim TCS in GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/how-to-claim-tds-in-gst\/\">How to claim TDS in GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/input-tax-credit-under-gst\/\">Input tax credit under GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/tax-invoice-under-gst\/\">Tax Invoice<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/debit-note\/\">Debit Note in GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/credit-note\/\">Credit Note in GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/revised-invoice-in-gst\/\">Revised Invoice in GST<\/a><\/td><td><a href=\"http:\/\/v\" target=\"_blank\">Supplementary Invoice<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/e-way-bill-in-gst\/\">E-Way bill in GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/gst-returns\/\">GST Returns<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/goods-and-service-tax-network\/\">GSTN (Goods and Service Tax Network)<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/gst-suvidha-provider\/\">GST Suvidha Provider<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/gst-portal\/\">GST Portal<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>CONNECT ON LINKEDIN<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/www.linkedin.com\/in\/kajal-mahajan-7549b2197\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.linkedin.com\/in\/kajal-mahajan-7549b2197\/<\/a><\/p>\n\n\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"361\" height=\"140\" data-id=\"4017\" src=\"https:\/\/commerceiets.com\/wp-content\/uploads\/2020\/03\/COMPOSITE-SUPPLY.png\" alt=\"WHAT IS COMPOSITE SUPPLY\" class=\"wp-image-4017\" srcset=\"https:\/\/commerceiets.com\/wp-content\/uploads\/2020\/03\/COMPOSITE-SUPPLY.png 361w, https:\/\/commerceiets.com\/wp-content\/uploads\/2020\/03\/COMPOSITE-SUPPLY-300x116.png 300w\" sizes=\"(max-width: 361px) 100vw, 361px\" \/><figcaption><strong>WHAT IS COMPOSITE SUPPLY<\/strong><\/figcaption><\/figure>\n<\/figure>\n","protected":false},"excerpt":{"rendered":"<p>WHAT IS COMPOSITE SUPPLY Composite supply&nbsp;means a supply comprises two or more goods\/services, which are naturally bundled and supplied in with each other in the ordinary course of business, one of which is a principal supply. It means that the items are generally sold as a combination. The items cannot be supplied separately. A supply&#8230;<\/p>\n<p class=\"more-link-wrap\"><a href=\"https:\/\/commerceiets.com\/what-is-composite-supply\/\" class=\"more-link\">Read More<span class=\"screen-reader-text\"> &ldquo;WHAT IS COMPOSITE SUPPLY&rdquo;<\/span> &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":4017,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"rank_math_lock_modified_date":false,"footnotes":""},"categories":[229],"tags":[],"class_list":["post-4016","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-goods-and-service-tax"],"_links":{"self":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/posts\/4016"}],"collection":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/comments?post=4016"}],"version-history":[{"count":0,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/posts\/4016\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/media\/4017"}],"wp:attachment":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/media?parent=4016"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/categories?post=4016"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/tags?post=4016"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}