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🚀 New: Section-Wise Filter ✕

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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>Composite and mixed supply rule: tax follows the principal supply or the supply attracting the highest rate under GST.</h1> 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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