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    <title>Tax liability on composite and mixed supplies.</title>
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    <description>Composite supply consisting of two or more supplies, one being the principal supply, is treated as a supply of the principal supply for determining tax liability. Mixed supply consisting of two or more supplies is treated as the supply attracting the highest rate of tax. The provision determines the applicable tax treatment by characterising the supply according to its dominant or highest-taxed component.</description>
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      <description>Composite supply consisting of two or more supplies, one being the principal supply, is treated as a supply of the principal supply for determining tax liability. Mixed supply consisting of two or more supplies is treated as the supply attracting the highest rate of tax. The provision determines the applicable tax treatment by characterising the supply according to its dominant or highest-taxed component.</description>
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