MPGST Act 8अध्याय III · Levy and Collection of Tax

धारा 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: -

(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.

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