Mixed supply treated as highest-taxed component under GST; tax liability follows the supply attracting the highest rate. Where a supply comprises two or more distinct supplies combined as a mixed supply, the entire transaction is treated and taxed as the single component that attracts the highest rate under GST rather than being split or prorated among components.
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Provisions expressly mentioned in the judgment/order text.
Mixed supply treated as highest-taxed component under GST; tax liability follows the supply attracting the highest rate.
Where a supply comprises two or more distinct supplies combined as a mixed supply, the entire transaction is treated and taxed as the single component that attracts the highest rate under GST rather than being split or prorated among components.
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