Section 8 – Tax liability on composite and mixed supplies of CGST 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.
