Amendment status not verified — confirm the current text below against the official source.
The tax liability on a composite or a mixed supply shall be determined in the following manner, namely: — Tax liability on composite and mixed supplies. (a) a composite supply comprising two or more supplies, one of which is a principal supply, shall be treated as a supply of such principal supply; and (b) a mixed supply comprising two or more supplies shall be treated as a supply of that particular supply which attracts the highest rate of tax.