Section 8, Central Goods and Services Tax Act, 2017 — Tax liability on composite and mixed supplies

Chapter III · Levy and Collection of Tax

8Tax liability on composite and mixed supplies.

Section 8 · Chapter III · page 23 of the Act

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.

Section 8 of The Central Goods and Services Tax Act, 2017 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.