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

By | July 28, 2017
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(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.

 


Assam GST Act 2017 

Assam GST Rules 2017

Assam GST Notifications

Assam GST Rates Notification

Assam GST Bill 2017

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