Tax liability on composite and mixed supplies: principal-supply rule and highest-rate rule determine GST treatment. A composite supply made up of two or more supplies, where one is the principal supply, is treated as that principal supply for tax purposes; a mixed supply comprising two or more supplies 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.
Tax liability on composite and mixed supplies: principal-supply rule and highest-rate rule determine GST treatment.
A composite supply made up of two or more supplies, where one is the principal supply, is treated as that principal supply for tax purposes; a mixed supply comprising two or more supplies is treated as the supply that attracts the highest rate of tax.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.