Section 8 of CGST Act

Section 8 of CGST Act

Tax liability on composite and mixed supplies

Section 8(1)

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; 

(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.

{Enforced w.e.f. 1-7-2017}