Section 8 of CGST Act 2017: Tax Liability on Composite and Mixed Supplies

Provisions under Section 8 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Tax Liability on Composite and Mixed Supplies”, are as under:

Section 8 of CGST Act 2017: Tax Liability on Composite and Mixed Supplies (CHAPTER III – LEVY AND COLLECTION OF TAX)

The tax liability on a composite or a mixed supply shall be determined in the following manner, namely:—

(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.

Amendments History:

1. CBEC notifies 01/07/2017 as the Commencement date for Section 8 of the CGST Act 2017, vide Notification 9/2017 Central Tax dt. 28/06/2017.

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Note: The CGST Act, 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended through CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance (No. 2) Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020, Finance Act 2021, including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of Amendments made by all such Notifications, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.