Composite and mixed supply rules determine tax treatment: principal supply governs composites; highest-rate component governs mixed supplies. Tax liability for bundled transactions is governed by two distinct rules: a composite supply with a principal supply is treated as that principal supply, and a mixed supply supplied together without a principal element is treated as the supply that attracts 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 rules determine tax treatment: principal supply governs composites; highest-rate component governs mixed supplies.
Tax liability for bundled transactions is governed by two distinct rules: a composite supply with a principal supply is treated as that principal supply, and a mixed supply supplied together without a principal element is treated as the supply that attracts the highest rate of tax.
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