Composite and mixed supply rule: tax follows the principal supply or the supply attracting the highest rate under GST. Tax liability on composite and mixed supplies: a composite supply comprising multiple supplies with a principal supply shall be treated as that principal supply for tax purposes; a mixed supply of multiple distinct supplies shall be treated as the supply that attracts the highest rate of tax for levy and collection under GST.
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Provisions expressly mentioned in the judgment/order text.
Composite and mixed supply rule: tax follows the principal supply or the supply attracting the highest rate under GST.
Tax liability on composite and mixed supplies: a composite supply comprising multiple supplies with a principal supply shall be treated as that principal supply for tax purposes; a mixed supply of multiple distinct supplies shall be treated as the supply that attracts the highest rate of tax for levy and collection under GST.
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