Section 8 of CGST Act - Tax liability on composite and mixed supplies

8. Tax liability on composite and mixed supplies.[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; 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.

[1] This Section was made effective by Notification No. 09/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.

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CHAPTER III - LEVY AND COLLECTION OF TAX

Section 8 of CGST Act - Tax liability on composite and mixed supplies