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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Mixed supply treated as highest-taxed component under GST; tax liability follows the supply attracting the highest rate.</h1> 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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