Tax liability on composite and mixed supplies under GST

Section-8 of CGST Act 2017 defines the procedure of Taxability of composite and mixed Supply:

The tax liability on a composite or a mixed supply shall be determined in the following manner, namely:—

  • 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
  • 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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