THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 

LEVY AND COLLECTION OF TAX

 

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.

Previous

Next