Section 8 - Tax liability on composite and mixed supplies. - Gujarat Goods and Services Tax Act, 2017

Tax liability on composite and mixed supplies. 8. 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.