Composite and mixed supply rule: composite supplies follow the principal supply; mixed supplies taxed at the highest-rate component. Section 8 sets tax liability rules for multi-component transactions: a composite supply with a principal supply is treated as that principal supply, while a mixed supply is treated as the supply attracting the highest rate of tax.
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.
Composite and mixed supply rule: composite supplies follow the principal supply; mixed supplies taxed at the highest-rate component.
Section 8 sets tax liability rules for multi-component transactions: a composite supply with a principal supply is treated as that principal supply, while a mixed supply is treated as the supply attracting the highest rate of tax.
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