Section 8. Tax liability on composite and mixed supplies
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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.
