Section 8 of Sikkim GST Act 2017
[ Section 8 of Sikkim GST Act 2017 explains Tax liability on composite and mixed supplies and is covered in CHAPTER III LEVY AND COLLECTION OF TAX ]
[ Enforced with effect from 1-7-2017. ]
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. |