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Section 8 - Central Goods and Services Tax Act, 2017
The Central Goods and Services Tax Act, 2017
8. 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
(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.
Related Sections
- Section 13: Time of supply of services
- Section 110: President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.
- Section 70: Power to summon persons to give evidence and produce documents
- Section 168: Power to issue instructions or directions
- Section 172: Removal of difficulties
Related Acts
- Dadra and Nagar Haveli and Daman and Diu (Merger of Union Territories) Act, 2019
- Code on Social Security Act, 2020
- Marine Aids to Navigation Act, 2021
- Collection of Statistics (Amendment) Act, 2017
- Commercial Courts, Commercial Division and Commercial Appellate Division of High Courts (Amendment) Act, 2018
* Only for reference.