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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>Tax treatment of composite and mixed supplies: composite supplies follow the principal supply, mixed supplies taxed at the highest-rate component.</h1> Tax liability on composite supplies is determined by treating a composite supply as a supply of its principal supply; mixed supplies are treated as the supply that attracts the highest rate of tax. These rules fix classification and the applicable tax rate for bundled or combined transactions under GST.

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