Section 8 Assam GST Act 2017
( Section 8 Assam GST Act 2017 Explains Tax liability or composite and mixed supplies and is Covered in CHAPTER-III LEVY AND COLLECTION OF TAX )
Tax liability or 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. |
Assam GST Act 2017
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