Section 8. Tax liability on composite and mixed supplies

Review the original statutory text or switch to the plain-language version. Related sections and acts remain accessible without interrupting your research flow.

Act: Central Goods and Services Tax Act, 2017
Section number: 8

Section reader

The Central Goods and Services Tax Act, 2017

8. Tax liability on composite and mixed supplies.-

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.