Composite and mixed supply rules: treat composite as principal supply; mixed supply taxed by component with highest tax rate. Tax liability on composite and mixed supplies is determined so that a composite supply comprising multiple supplies, one of which is the principal supply, is treated as a supply of that principal supply; and a mixed supply comprising multiple supplies is treated as the supply which attracts the highest rate of tax, with the component attracting the highest tax rate governing the tax treatment of the mixed supply.
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Composite and mixed supply rules: treat composite as principal supply; mixed supply taxed by component with highest tax rate.
Tax liability on composite and mixed supplies is determined so that a composite supply comprising multiple supplies, one of which is the principal supply, is treated as a supply of that principal supply; and a mixed supply comprising multiple supplies is treated as the supply which attracts the highest rate of tax, with the component attracting the highest tax rate governing the tax treatment of the mixed supply.
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