Composite and mixed supply rules determine GST: composite follows principal supply, mixed takes the highest-rate component.

Under Section 8, a composite supply comprising two or more supplies with one dominant element is treated as that principal supply for tax purposes, so the tax rate of the principal element governs the entire composite; a mixed supply of two or more distinct supplies is treated as the component that attracts the highest tax rate, and the highest applicable rate determines the tax liability.

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