Section 8 Himachal Pradesh  GST Act 2017 : Tax liability on composite and mixed supplies

By | August 18, 2017
(Last Updated On: August 18, 2017)

Section 8 Himachal Pradesh  GST Act 2017

( Section 8 Himachal Pradesh  GST Act 2017  explains Tax liability on composite and mixed supplies and is covered in CHAPTER-III LEVY AND COLLECTION OF TAX )

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.

 


Himachal Pradesh  GST Act 2017

Himachal Pradesh GST Rules 2017

Himachal Pradesh  GST Notifications

Himachal Pradesh  GST Rate Notifications

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