CGST Act 8Chapter III · Levy and Collection of Tax
Section 8 · Tax liability on composite and mixed supplies
Text size — level 1 of 4
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.
(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
Only you can see this note.