https://www.taxtmi.com/article/detailed?id=7574 Section 8 treats multi-element transactions as either a composite supply-taxed as the principal supply when elements are naturally bundled and ancillary to a predominant supply-or a mixed supply-taxed as the component attracting the highest rate when elements are separable and not naturally bundled; natural bundling is assessed by ordinary business practice, consumer expectation, supplier prevalence, ancillary character of components, and whether removal of an element alters the overall supply. en-us Fri, 25 Aug 2017 06:51:50 +0530 Fri, 25 Aug 2017 06:51:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7574 Section 8 treats multi-element transactions as either a composite supply-taxed as the principal supply when elements are naturally bundled and ancillary to a predominant supply-or a mixed supply-taxed as the component attracting the highest rate when elements are separable and not naturally bundled; natural bundling is assessed by ordinary business practice, consumer expectation, supplier prevalence, ancillary character of components, and whether removal of an element alters the overall supply. Articles Goods and Services Tax - GST Fri, 25 Aug 2017 06:51:50 +0530 https://www.taxtmi.com/article/detailed?id=7574