Composite and mixed supplies tax treatment assigns tax based on the principal supply or the supply with highest tax rate. Tax liability for multi-component transactions is determined by classifying a composite supply as the principal supply for taxation, while a mixed supply is taxed as the constituent supply attracting the highest rate; these rules allocate the applicable GST rate and treatment.
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Provisions expressly mentioned in the judgment/order text.
Composite and mixed supplies tax treatment assigns tax based on the principal supply or the supply with highest tax rate.
Tax liability for multi-component transactions is determined by classifying a composite supply as the principal supply for taxation, while a mixed supply is taxed as the constituent supply attracting the highest rate; these rules allocate the applicable GST rate and treatment.
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