Section 8 Jharkhand GST Act 2017
( Section 8 Jharkhand GST Act 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. |
Jharkhand GST Act 2017
Jharkhand GST Rules 2017
Jharkhand GST Notifications
Jharkhand GST Rates Notification
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