Section 8 of CGST Act, 2017 – Tax liability on composite and mixed supplies

The Central Goods and Services Tax Act, 2017

Chapter-III Levy and Collection of Tax

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 particular supply which attracts the highest rate of tax.

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 658(E) dated 28.06.2017].

Circulars:

c1. Taxability of Buy one get one free offer supply will be dependent upon as to whether the supply is a composite supply or a mixed supply and the rate of tax shall be determined as per the provisions of section 8. [Circular No. 92/11/2019-GST dated 07.03.2019]