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This paper reports two types of basalt that have different ages (Carboniferous and Permian) but occur next to each other in the northern part of the Changning–Menglian accretionary wedge, southwestern China. We use the geochronology and geochemical data to evaluate the tectonic evolution of the Palaeo‐Tethys during this period. Zircon grains from the mafic‐ultramafic rocks associated with the Permian basalts in the Xiaomengtai area yield a U–Pb age of 281 Ma and εHf(t) values from +9.2 to +12.8. The Permian mafic‐ultramafic rocks and the associated basalts are all characterized by normal mid‐ocean ridge basalt (N‐MORB)‐like chondrite‐normalized rare earth elements patterns, moderately negative Nb‐Ta anomalies in the mantle‐normalized immobile incompatible trace element patterns, and positive εNd(t) values from +4.2 to +6.5, which are consistent with the geochemical characteristics of mafic‐ultramafic rocks in supra‐subduction zone (SSZ)‐type ophiolite. On the contrary, the Carboniferous basalts, which are associated with marine carbonates, are characterized by light REE enrichments, slightly positive Nb‐Ta anomalies, and εNd(t) values from +2.8 to +4.0. These features are similar to those of typical oceanic island basalts (OIBs) worldwide. Modelling results using REEs show that the parental magmas for the Carboniferous OIBs and the Permian basalts were likely derived from mantle peridotites at the depths of garnet and spinel stability, respectively, consistent with the formation depth of these two different types of basalt globally. The occurrence of these two different types of mafic‐ultramafic rocks with significantly different ages in the same area supports the view that they are the remnants of the accreted Palaeo‐Tethys oceanic crust. The Carboniferous OIBs are considered to be parts of an OIB‐carbonate seamount chain that originally formed in the southern part of the Palaeo‐Tethys. The Permian mafic‐ultramafic rocks are regarded as fragments of SSZ‐type ophiolites that were present in the northern part of the Palaeo‐Tethys. These different pieces of oceanic crust were accreted to the Simao–Indochina continental Block by subduction between the Late Permian and the Triassic. [ABSTRACT FROM AUTHOR]