Section 8 of CGST Act 2017: Tax Liability on Composite and Mixed Supplies

Section 8 of CGST Act 2017: Tax Liability on Composite and Mixed Supplies

Provisions under Section 8 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Tax Liability on Composite and Mixed Supplies”, are as under:

Section 8 of CGST Act 2017: Tax Liability on Composite and Mixed Supplies (CHAPTER III – LEVY AND COLLECTION OF TAX)

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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The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the CGST Amendment Act, 2018 itself.

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Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

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