PGST Act 8Chapter III · Levy and Collection of Tax
Section 8 · Tax liability on composite and mixed supplies
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- 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.Your private note on this section
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