Section 8: Tax liability on composite and mixed supplies.

The Central Goods and Services Tax Act, 2017Central Act · Act 12 of 2017

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.

Where this provision sits

Act	The Central Goods and Services Tax Act, 2017
Section	8
Marginal note	Tax liability on composite and mixed supplies.
Jurisdiction	Central
Status	In force as published by the source
Judgments citing it	14

Judgments that turned on this provision

WP/16533/2025 of M/S GOPALAN ENTERPRISES Vs THE ASSISTANT COMMISSIONER OF CENTRAL TAXHigh Court of Karnataka · 2025-11-12
WP/12644/2025 of GOPALAN ENTERPRISES (INIDA) PVT LTD Vs THE JOINT COMMISSIONER OFHigh Court of Karnataka · 2025-11-12
APOT/99/2017 of M/S. LCL LOGISTIX INDIA PRIVATE LIMITED Vs UNION OF INDIA & ANRCalcutta High Court · 2023-03-22

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