Home Forums CGST Act Sec 8:Tax liability on composite and mixed supplies.

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      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.

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