Whether Composite supply will attract the provisions pertaining to time of supply of goods or services?
Section 8(a) of the CGST Act, 2017 provides that the composite supply whether involves supply of goods or services shall be decided based on the principal supply forming part of ‘composite
supply’. In other words, 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 time of supply of services would be applicable. Alternatively, if composite supply involves supply of goods as principal supply, such composite supply would qualify as supply of goods and accordingly, the provisions relating to time of supply of goods would be applicable.
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