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CHAPTER III - LEVY AND COLLECTION OF TAX
Section 7 - Scope of supply...
Section 8 - Tax liability on compo...
Section 9 - Levy and collection... Section 10 - Composition levy... Section 11 - Power to grant exempt... SCHEDULE I - ACTIVITIES TO BE TRE... SCHEDULE II - ACTIVITIES [OR TRA... SCHEDULE III - ACTIVITIES OR TRAN... Section 11A - Power not to recover...Section 8 - Tax liability on composite and mixed supplies
https://gstgyaan.com/section-8-of-the-cgst-act-tax-liability-on-composite-and-mixed-supplies
8. Tax liability on composite and mixed supplies.[1]
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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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