As per Section 2(30) of CGST Act, 2017, which out of the following supply is constituted as Composite Supply?

CS Executive · Tax Laws · PYQS · December 2022
As per Section 2(30) of CGST Act, 2017, which out of the following supply is constituted as Composite Supply?
(A) Package of canned foods such as burger, chocolates, sweets, cake etc.
(B) A Five-star hotel provides four days and three nights package, with breakfast
(C) Combo packs of Tie, watch, wallet, pen bundle as a kit and supplied for a single price
(D) Rent deed executed for renting of two different floors of a building-one for residential and another for commercial purpose to same person

Answer & Explanation:

Correct Answer: Option (B)

Official answer key: (B).

Topics: GST

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