Difference Between Mixed Supply and Composite Supply under GST

Why we need to Distinguish between Composite supply and Mixed supply?

Often so many times Goods or Services or Both together are supplied in combinations and that is when it became necessary to find which supply is Composite Supply and which supply is Mixed Supply because each of the different types of combinations attracts a different rate of taxes.

Difference between Composite supply and Mixed supply

Bassis	Composite Supply	Mixed Supply
Section	2(30)	2(74)
Meaning	Composite supply is a supply made by a taxable person to a recipient consisting of 2 or more supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business.	Mixed supply means 2 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.
Principal supply	There exist a principal supply	There is no principal supply
Bundled	They are naturally bundled together	They are deliberately bundled together
Taxability	Taxability is charged on the rate applicable on the principal supply	The mixed supply will be charged at the rate applicable to the supply that attracts the highest rate of tax from within the consolidated package.
Example	On buying a LED T.V, along with it the remote control, the wires and all the accessories that go with it along with the warranty and the maintenance services are provided.	Buying consolidated package products (like shampoo, comb, conditioner nail polish, lipstick and tooth powder)