Section 8 CGST Billl 2017 Archives - Tax Heal https://www.taxheal.com/tag/section-8-cgst-billl-2017 Complete Guide for Income Tax and GST in India Wed, 05 Apr 2017 03:53:49 +0000 en-US hourly 1 https://wordpress.org/?v=7.0.1 8 Tax liability on composite and mixed supplies.-CGST Billl 2017 https://www.taxheal.com/8-tax-liability-composite-mixed-supplies-cgst-billl-2017.html https://www.taxheal.com/8-tax-liability-composite-mixed-supplies-cgst-billl-2017.html#comments Wed, 05 Apr 2017 03:53:49 +0000 http://taxheal.com/?p=24410 CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 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… Read More »

]]> CGST Billl 2017

AS INTRODUCED IN LOK SABHA
Bill No. 57 of 2017

THE CENTRAL GOODS AND SERVICES TAX BILL, 2017

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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