Section 8 Assam GST Act 2017 : Tax liability or composite and mixed supplies

By | July 28, 2017
(Last Updated On: July 28, 2017)

 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.

 


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