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Section 8 of GST ACT 2017 Composite and mixed supply

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Section 8 of CGST Act,2017 – 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

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(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.

Section 8 of GST ACT 2017, Composite supply, mixed supply