Section 8. Tax liability on composite and mixed supplies

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