Section 8 CGST Act 2017 – Tax liability on composite and mixed supplies.

By | April 15, 2017
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(Last Updated On: June 28, 2017)

Section 8 CGST Act 2017

[ Section 8 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ]

Section 8 CGST Act 2017  explains about Tax liability on composite and mixed supplies and is covered in Chapter III – Levy and Collection of tax . 

[Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President of India on 12-4-2017 -An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto. ]

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.


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