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.