M/s Rishi Megamart, a store located and registered under GST in Rajasthan, has come out with big discount offers at the time of Diwali on various…

CA Final · Indirect Tax Laws · MTP · September 2025
M/s Rishi Megamart, a store located and registered under GST in Rajasthan, has come out with big discount offers at the time of Diwali on various gift items. In order to attract more customers, it has decided to supply a gift pack containing 5 packets of Sukhiram's Namkeen (200 gram each) taxable @ 12%, 1 packet of Roasted Smoked Almonds (100 gram) taxable @ 18%, 1 packet of Cournville Chocolate (50 mg) taxable @ 28% and 1 bottle of Teal Fresh Juice (1 litre) taxable @ 18% in a single basket for a single price of 1,000. State the type of supply and the tax rate applicable on the same.
(A) Composite supply; tax rate of the principal item, i.e. Namkeen @18%
(B) Composite supply; highest tax rate out of all items, i.e. 28% applicable to chocolates
(C) Mixed supply; tax rate of principal item, i.e. Namkeen @18%
(D) Mixed supply; highest tax rate out of all items, i.e. 28% applicable to chocolates

Suggested Answer and Working Notes:

Correct Answer: Option (D)

Mixed supply; highest tax rate out of all items, i.e. 28% applicable to chocolates

Topics: Place of Supply, Supply Under GST

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