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Composite supply and mixed supply rules determine tax liability by principal supply treatment or the highest tax rate applied. Composite supply consisting of two or more supplies, one being the principal supply, is treated as a supply of the principal supply for determining tax liability. Mixed supply consisting of two or more supplies is treated as the supply attracting the highest rate of tax. The provision determines the applicable tax treatment by characterising the supply according to its dominant or highest-taxed component.
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Provisions expressly mentioned in the judgment/order text.
Composite supply and mixed supply rules determine tax liability by principal supply treatment or the highest tax rate applied.
Composite supply consisting of two or more supplies, one being the principal supply, is treated as a supply of the principal supply for determining tax liability. Mixed supply consisting of two or more supplies is treated as the supply attracting the highest rate of tax. The provision determines the applicable tax treatment by characterising the supply according to its dominant or highest-taxed component.
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