Section 8 of CGST Act 2017: Tax Liability on Composite and Mixed Supplies

Section 8 : “Tax Liability on Composite and Mixed Supplies” (CGST Act, 2017)

Provisions under Section 8 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Tax Liability on Composite and Mixed Supplies”, are as under:

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.

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