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of <h1>Understanding Tax Rates for Composite and Mixed Supplies Under Central Goods and Services Tax Act, 2017</h1> Tax liability for composite and mixed supplies under the Central Goods and Services Tax Act, 2017, is determined by treating a composite supply as a supply of its principal component. In contrast, a mixed supply is treated as a supply of the component with the highest tax rate. This provision ensures that the applicable tax rate is based on the nature of the supply, either focusing on the primary element in composite supplies or the highest-taxed element in mixed supplies.
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