9.15 What is Mixed Supply?

Mixed supply refers to a ‘multiple’ supply whose components are either of mixed liabilities (e.g. standard rated and exempt or standard rated and zero rated) or a mixture of both goods and services. The individual components are not integral to each other and are separate principal supplies. A trader makes a mixed supply where he charges a single inclusive price for a number of separate supplies of goods or services.

The following indicators suggest a transaction is a mixed supply. They are not exhaustive or conclusive proof of a mixed supply but if the transaction has more of these indicators, it is likely that it is a mixed supply.

• Separate pricing where separate prices on different components of the supply are listed out.
• The individual components are not integral to each other.
• A single price is charged for separate principal supplies.
• The components are available separately.
• There is time differential between parts of the supply.
• The components are not interdependent or connected.