Composite and mixed supply rules determine GST by treating composites as the principal supply and mixed supplies as highest-rated supply. Tax liability on multi-component transactions is governed by classification: a composite supply with a principal supply is treated as that principal supply for tax purposes; a mixed supply composed of distinct supplies is treated as the component attracting the highest rate.
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 rules determine GST by treating composites as the principal supply and mixed supplies as highest-rated supply.
Tax liability on multi-component transactions is governed by classification: a composite supply with a principal supply is treated as that principal supply for tax purposes; a mixed supply composed of distinct supplies is treated as the component attracting the highest rate.
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