Section 8 of Sikkim GST Act 2017 Archives - Tax Heal https://www.taxheal.com/tag/section-8-of-sikkim-gst-act-2017 Complete Guide for Income Tax and GST in India Mon, 14 May 2018 09:46:50 +0000 en-US hourly 1 https://wordpress.org/?v=7.0.3 Section 8 of Sikkim GST Act 2017 : Tax liability on composite and mixed supplies https://www.taxheal.com/section-8-of-sikkim-gst-act-2017.html https://www.taxheal.com/section-8-of-sikkim-gst-act-2017.html#respond Sat, 01 Jul 2017 09:37:32 +0000 http://taxheal.com/?p=59550 Section 8 of Sikkim GST Act 2017 [ Section 8 of Sikkim GST Act 2017 explains Tax liability on composite and mixed supplies and is covered in  CHAPTER III  LEVY AND COLLECTION OF TAX  ] [ Enforced with effect from 1-7-2017. ] Tax liability on composite and mixed supplies 8. The tax liability on a composite or a mixed supply shall… Read More »

]]> Section 8 of Sikkim GST Act 2017

[ Section 8 of Sikkim GST Act 2017 explains Tax liability on composite and mixed supplies and is covered in  CHAPTER III  LEVY AND COLLECTION OF TAX  ]

[ Enforced with effect from 1-7-2017. ]

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.

 

Sikkim GST Act 2017

Sikkim GST Bill 2017

Sikkim GST Rules 2017

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