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<h1>Understanding Tax Liability: Composite Supplies Taxed as Principal Supply; Mixed Supplies at Highest Rate under GST Act 2017.</h1> The Delhi Goods and Services Tax Act, 2017, outlines tax liability for composite and mixed supplies. A composite supply, which includes multiple supplies with one being the principal supply, is taxed as the principal supply. A mixed supply, containing multiple supplies, is taxed based on the supply with the highest tax rate.