GST Acts and Rules
CGST Act - Central Goods and Services Tax Act

Section 8 CGST - Tax liability on composite and mixed supplies

Last updated at April 16, 2024 by

According to Section 8 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

The tax liability on a composite or a mixed supply shall be determined in the following
manner, namely:—

  1. 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
  2. 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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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.