Important Keyword: Tax liability, Section 8, Mixed Supplies.
Table of Contents
GST Section 8. Tax liability on composite and mixed supplies.-
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.
*Enforced w.e.f. 1st July 2017.
Download Pdf: https://taxinformation.cbic.gov.in/
