Section 8 of GST – Tax liability on composite and mixed supplies

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Section 8 of GST – Tax liability on composite and mixed supplies. Full Details of GST Section 8 – Tax liability on composite and mixed supplies. After Providing List of all sections of GST here we provide Detailed Explanation of Goods and Service Tax all Sections. Section Wise Analysis of GST Act 2017, in this article you may find complete details regarding Section 8 of GST Act 2017 – Tax liability on composite and mixed supplies, gst all section and definitionsNow Check more details from below…..

Section 8 of GST – 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.

Check also:

Apportionment of Credit on Inputs and Input Services under GST

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