The tax liability on a composite or a mixed supply shall be determined in the following
manner, namely: —
Tax liability
on
composite
and mixed
supplies.
(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
Section 8 • THE DELHI GOODS AND SERVICES TAX ACT, 2017
Section 8. Tax liability on composite and mixed supplies
delhi-goods-and-services-tax-act-2017-sec-8.json
•
Section 8
{
"act_title": "THE DELHI GOODS AND SERVICES TAX ACT, 2017",
"act_slug": "delhi-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "8",
"title": "Section 8. Tax liability on composite and mixed supplies",
"chapter": null,
"content": "The tax liability on a composite or a mixed supply shall be determined in the following \nmanner, namely: — \n \n Tax liability \non \ncomposite \nand mixed \nsupplies. \n (a) a composite supply comprising two or more supplies, one of which is a principal supply, \nshall be treated as a supply of such principal supply; and \n \n \n (b) a mixed supply comprising two or more supplies shall be treated as a supply of that \nparticular supply which attracts the highest rate of tax",
"footnote": "",
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