Section 8 West Bengal GST Ordinance 2017 : Tax liability on composite and mixed supplies

By | July 5, 2017
(Last Updated On: July 5, 2017)

Section 8 West Bengal GST Ordinance 2017

[ Section 8 West Bengal GST Ordinance 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.

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