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.
  1. GST Acts and Rules
  2. CGST Act - Central Goods and Services Tax Act
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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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