Section 8 of Manipur GST Act 2017 : Tax liability on composite and mixed supplies

By | December 10, 2017
(Last Updated On: December 10, 2017)

Section 8 of Manipur GST Act 2017

( Section 8 of Manipur 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.

Manipur GST Act 2017

Manipur GST Rules 2017

Manipur GST Notifications

Manipur GST Rate Notifications

Related Topic on GST 

TopicClick Link
GST ActsCentral GST Act and States GST Acts
GST RulesGST Rules
 GST FormsGST Forms
GST RatesGST Rates
GST NotificationsGST Act Notifications
GST CircularsGST Circulars
 GST JudgmentsGST Judgments
GST Press ReleaseGST Press Release
GST BooksBest Books on GST in India
GST CommentaryTopic wise Commentary on GST Act of India
GST You Tube ChannelTaxHeal You Tube Channel
GST Online CourseJoin GST online Course
GST HistoryGST History and Background Material

Leave a Reply

Your email address will not be published. Required fields are marked *