Tax treatment of composite and mixed supplies: composite supplies follow the principal supply; mixed supplies follow the highest-rate component.

Section 8 of the Andhra Pradesh Goods and Services Tax Act, 2017 provides that 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 that 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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