Section 8 – Acts – LEVY AND COLLECTION OF TAX – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 8 – Tax liability on composite and mixed supplies. 8. 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 pa
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