Magic or mischief - non-composite combined supply of goods and services – no GST?

Supply under GST
Composite Supply/Mixed Supply -
Absence of words "or both" in the definitions of 'mixed supply' and 'principal supply' in GST, is any problem really?
The absence of words 'or both' in the definition of principal supply is said to clearly mean for some experts, that principal supply can either be of goods only or of service only.
In other words, principal supply cannot consist of both, goods and services, would look a hasty conclusion arrived at by them.
Similarly, in the mixed supply definition also the absence of the words or both, is said to mean that two or more individual supplies of goods or two or more individual supplies of services or any combination of individual supplies of goods or any combination of individual supplies of services [and never of (goods and services) both together] will be covered in the definition of mixed supply.
Thus, in the absence of the words "or both", the only possible interpretation of the definition of mixed supply is that it is a non-composite supply of two or more individual supplies of goods or a non-composite supply of two or more individual supplies of services or any combination of the individual supplies of goods or any combination of individual supplies of services, made in conjunction with each other by a taxable person for a single price.
Are you dizzy? It is understandably so. Please hang on for a while before I can try to put you at ease!
Principal supply in but a singular supply only and in a composite supply it can be again that one and one only, either of a good or of a service, by its singular nature so as to enable it to establish its dominant nature in a given taxation context.
There is no way you can by any stretch of your imagination try to put the words or both by its side, try as you might, will only end up in an accident of bringing forth twins/triplets or even more of competing Principal supplies.
Then you will be only left with a jigsaw puzzle of solving which bit of a Principal supply will fit into which slot to make one big Principal supply, which it never going to become, as you could just see for yourselves right now and here. It is a self-made illusion I think.
Repeating the same experiment of putting the words or both by the side of a Mixed supply, which already means two or more individual supplies of goods or of services or any combination thereof, and by adding or both, it would serve no purpose to mean anything more than a combination thereof, and therefore would lead to only more tautology, and hence rightly refrained by the Legislature from any such indulgence in redundancy of a statute more particularly in a definition clause.
The reason for the definition of a composite supply, using the expression 'or any combination thereof' in addition to the words 'or both', is to refer to such a combination thereof again which are to be naturally bundled and supplied, and not to tinker or tailor the generic expression supply of goods or services or both.
And a refrain in a piece of music may go well with the audience but not the same with a piece of legislation, when the Soprano- the Principal singer or the composition is supposed to stand alone without arms around other elements, be of its own kind of either singers or of dancers, not at all to speak of both. Much less the addition of the words or both, in either of the expressions Principal or Mixed supply, in the GST Act !
K.Srinivasan (IRS)
June, 30 , 2020.

srinivasan krishnamachari 01/07/2020