Tax treatment of composite and mixed supplies: composite treated as principal supply; mixed taxed at highest rate. Tax liability distinguishes composite supply and mixed supply. A composite supply is treated and taxed as its principal supply. A mixed supply is treated and taxed according to the component that attracts the highest rate of tax, determining the overall tax liability for bundled supplies.
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 treatment of composite and mixed supplies: composite treated as principal supply; mixed taxed at highest rate.
Tax liability distinguishes composite supply and mixed supply. A composite supply is treated and taxed as its principal supply. A mixed supply is treated and taxed according to the component that attracts the highest rate of tax, determining the overall tax liability for bundled supplies.
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