(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 Goa Goods and Services Tax Act, 2017
8. Tax liability on composite and mixed supplies.
the-goa-goods-and-services-tax-act-2017-sec-8.json
•
Section 8
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"title": "8. Tax liability on composite and mixed supplies.",
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"content": "(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\n(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.",
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