LexSection 8 — Tax liability on composite and mixed supplies.
The Central Goods and Services Tax Act, 2017
The tax liability on a composite or a mixed supply shall be determined in the following manner, namely:-- (a) a composite supply comprising two or more supplies, one of which is a principal supply, shall be treated as a supply of such principal supply; and (b) a mixed supply comprising two or more supplies shall be treated as a supply of that particular supply which attracts the highest rate of tax.Open in Lexace · Ask the AI about this section