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		<title>Section 8 of Manipur GST Act 2017 : Tax liability on composite and mixed supplies</title>
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		<dc:creator><![CDATA[CA Satbir Singh]]></dc:creator>
		<pubDate>Sun, 10 Dec 2017 04:56:25 +0000</pubDate>
				<category><![CDATA[GST]]></category>
		<category><![CDATA[Section 8 of Manipur GST Act 2017]]></category>
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					<description><![CDATA[<p>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… <span class="read-more"><a href="https://www.taxheal.com/section-8-of-manipur-gst-act-2017.html">Read More &#187;</a></span></p>
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										<content:encoded><![CDATA[<h1 style="text-align: center;">Section 8 of Manipur GST Act 2017</h1>
<p>( Section 8 of <a href="http://taxheal.com/manipur-gst-act-2017.html" target="_blank" rel="noopener">Manipur GST Act 2017</a> explains <b>Tax liability on composite and mixed supplies</b><b> </b>and is covered in <strong>Chapter III : <b>LEVY AND COLLECTION OF TAX</b><b> </b></strong>)</p>
<p><b>Tax liability on composite and mixed supplies</b></p>
<p><b>8.</b> The tax liability on a composite or a mixed supply shall be determined in the following manner, namely: —</p>
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<td align="right" valign="top">(<i>a</i>)</td>
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<td class="list" align="justify" valign="top">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</td>
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<td align="right" valign="top">(<i>b</i>)</td>
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<td class="list" align="justify" valign="top">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.</td>
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<p><a href="http://taxheal.com/manipur-gst-act-2017.html" target="_blank" rel="noopener">Manipur GST Act 2017</a></p>
<p><a href="http://taxheal.com/manipur-gst-rules-2017.html" target="_blank" rel="noopener">Manipur GST Rules 2017</a></p>
<p><a href="http://taxheal.com/category/manipur-gst-notifications" target="_blank" rel="noopener">Manipur GST Notifications</a></p>
<p><a href="http://taxheal.com/category/manipur-gst-rate-notifications" target="_blank" rel="noopener">Manipur GST Rate Notifications</a></p>
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