Section 8 West Bengal GST Ordinance 2017
[ Section 8 West Bengal GST Ordinance 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 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. |
Read Complete West Bengal GST Act 2017
West Bengal GST Ordinance 2017
West Bengal GST Rate Notifications
Related Topic on GST
| Topic | Click Link |
| GST Acts | Central GST Act and States GST Acts |
| GST Rules | GST Rules |
| GST Rates | GST Rates |
| GST Notifications | GST Act Notifications |
| GST Circulars | Central Tax Circulars / Orders |
| GST Press Release | GST Press Release |
| GST Books | Best Books on GST in India |
| GST Commentary | Topic wise Commentary on GST Act of India |
| GST You Tube Channel | TaxHeal You Tube Channel |
| GST Online Course | Join GST online Course |
| GST History | GST History and Background Material
|