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of <h1>Section 8 of Assam GST Act: Tax on Composite Supplies Based on Principal Supply; Mixed Supplies Taxed at Highest Rate.</h1> The Assam Goods and Services Tax Act, 2017, Section 8, addresses tax liability on composite and mixed supplies. For composite supplies, which include multiple supplies with one being the principal supply, the tax is determined based on the principal supply. For mixed supplies, which consist of multiple supplies, the tax is based on the supply with the highest tax rate.
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