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CGST Act Section 2(74): Mixed | Finin2min

Definition 74 - Mixed

Chapter I - Preliminary
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Source control: The text/status on this page is tied to the official source gateway and the Phase 1 legal-review register. Open official source.

Finin2min Summary - Definition in 2 Minutes

Two or more individual supplies sold together for one price that are not naturally bundled as a composite supply. PRACTICAL EXAMPLE A single-price gift pack combines unrelated items that are also sold separately and are not naturally bundled. The mixed-supply rule, rather than principal-supply treatment, is tested. EXCEPTION / PROFESSIONAL ALERT A mixed supply is not naturally bundled. Rate consequences are dealt with in section 8, not in the definition itself.

Exact operative text

(74) “mixed supply” means two 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. Illustration.- A supply of a package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated drinks and fruit juices when supplied for a single price is a mixed supply. Each of these items can be supplied separately and is not dependent on any other. It shall not be a mixed supply if these items are supplied separately;

Paragraph-wise decode

Two or more individual supplies sold together for one price that are not naturally bundled as a composite supply. PRACTICAL EXAMPLE A single-price gift pack combines unrelated items that are also sold separately and are not naturally bundled. The mixed-supply rule, rather than principal-supply treatment, is tested. EXCEPTION / PROFESSIONAL ALERT A mixed supply is not naturally bundled. Rate consequences are dealt with in section 8, not in the definition itself.

Section-Rule-Form-Notification bridge

No direct Rule certified in Phase 1. Check notifications, circulars, forms and corresponding State law.

The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments certified in this phase.

Practical example

Apply the defined term to the transaction facts before moving to the charging, valuation, credit or procedural provision.

Professional alert

Definitions do not by themselves create a tax charge, exemption, credit or filing obligation.

Implementation checklist

  1. Fix the transaction, taxable period and jurisdiction.
  2. Read every subsection, proviso, explanation and omission marker.
  3. Open the mapped Rule, form, notification and circular.
  4. Test State/UT variation and portal version.
  5. Preserve evidence, approvals, working papers and acknowledgements.
  6. Record the conclusion, assumptions, source date and reviewer.

Evidence and retention checklist

Practical Q&A

What does definition 74 regulate?
It regulates mixed. Read the exact text, conditions, exceptions and transaction date together.
Which subordinate law should be checked?
No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
What evidence should be retained?
Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
Can portal behaviour override the statute?
No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.
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