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

By | February 22, 2018
(Last Updated On: February 23, 2018)
 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)e 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.

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