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<h1>Understanding Tax on Composite vs. Mixed Supplies under Chhattisgarh GST Act, 2017: Principal vs. Highest Tax Rate Explained.</h1> Tax liability for composite and mixed supplies under the Chhattisgarh Goods and Services Tax Act, 2017, is determined as follows: For a composite supply, which includes multiple supplies with one being the principal supply, the tax is based on the principal supply. For a mixed supply, consisting of multiple supplies, the tax is based on the supply with the highest tax rate.