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of <h1>Understanding Tax Liabilities: Composite Supplies Taxed on Principal, Mixed Supplies on Highest Rate Under 2017 Act</h1> The Orissa Goods and Services Tax Act, 2017, outlines the tax liability for composite and mixed supplies. For composite supplies, which include multiple supplies with one being the principal supply, the tax is based on the principal supply. For mixed supplies, which consist of multiple supplies, the tax is determined by the supply with the highest tax rate.
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