Section 8 of CGST Act,2017 - Tax liabilityon compositeand mixedsupplies

Section 8 of CGST Act,2017 - Tax liabilityon compositeand mixedsupplies

Section 8 of CGST Act,2017 from bare act : - The tax liability on a composite or a mixed supply shall be determined in the followingmanner, namely:

(a) a composite supply comprising two or more supplies, one of which is aprincipal 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 supplyof that particular supply which attracts the highest rate of tax.

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CHAPTER III

LEVY AND COLLECTION OF TAX

Chapter III of the CGST Act,2017 covers five sections relating toLEVY AND COLLECTION OF TAXunderGST. All these sections from the CGST Act,2017 are available for your ready reference. Section 7 :Scope ofsupply Section 8 :Tax liabilityon compositeand mixedsupplies Section 9 :Levy andcollection Section 10 :Compositionlevy Section 11 :Power tograntexemptionfrom tax

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