https://www.taxtmi.com/forum/issue?id=114352 Section 8(b) deems a mixed supply to be the component attracting the highest rate only for determining the tax rate; it does not govern identification of the place of supply. For mixed supplies comprising goods and services, the rate follows the highest-rated component, but place of supply must be determined by first characterizing the supply as goods or services and then applying the respective place-of-supply provision applicable to that characterization. en-us Wed, 28 Nov 2018 09:25:25 +0530 Thu, 23 Jan 2025 15:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114352 Section 8(b) deems a mixed supply to be the component attracting the highest rate only for determining the tax rate; it does not govern identification of the place of supply. For mixed supplies comprising goods and services, the rate follows the highest-rated component, but place of supply must be determined by first characterizing the supply as goods or services and then applying the respective place-of-supply provision applicable to that characterization. Discussion-Forum GST Wed, 28 Nov 2018 09:25:25 +0530 https://www.taxtmi.com/forum/issue?id=114352