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          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.

          <h1>Composite and mixed supply rules: principal supply or highest-rate component determines GST liability and tax treatment.</h1> Tax liability on composite and mixed supplies is fixed by reference to the dominant component: a composite supply with a principal supply is treated as that principal supply for tax purposes; a mixed supply of distinct supplies is treated as the supply attracting the highest rate of tax, and the mixed supply is taxed accordingly.

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