State Act
8
Section 8. Tax liability on composite and mixed supplies.
THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017
Act no. 19 of 20172017In forceTamil Nadu (State Act)
8. 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.