Tax liability on composite and mixed supplies

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Central Goods and Service Tax Act, 2017

Tax liability on composite and mixed supplies (Sec. 8)


The tax liability on a composite or a mixed supply shall be determined in the following manner, namely:—<ol class=”lalpha”><li>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</li><li>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.</li></ol>

Notes

  • This section provides for the determination of tax liability on a composite or a mixed supply.

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