Composite and mixed supply rule determines tax treatment under GST by principal supply or highest-taxed component. Tax liability on supplies comprising multiple components is governed by distinct allocation rules: a composite supply where one component is the principal supply is treated and taxed as that principal supply; a mixed supply of independent supplies is treated as the supply that attracts the highest rate of tax.
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.
Composite and mixed supply rule determines tax treatment under GST by principal supply or highest-taxed component.
Tax liability on supplies comprising multiple components is governed by distinct allocation rules: a composite supply where one component is the principal supply is treated and taxed as that principal supply; a mixed supply of independent supplies is treated as the supply that attracts the highest rate of tax.
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