Section 8: Tax liability on composite and mixed supplies

The Kerala State Gooda and Services Tax Act, 2017 ( 20 of 2017)State Act of Kerala · Act 20 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 Kerala State Gooda and Services Tax Act, 2017 ( 20 of 2017)
Section	8
Marginal note	Tax liability on composite and mixed supplies
Jurisdiction	State of Kerala
Status	In force as published by the source

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