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.