Section 8
Tax liability on composite and mixed supplies
In force
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: (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.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-8.html
- Source confidence: Pending verification
Quick facts
- Section
- 8
- Chapter
- III
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0