Amended and updated notes on section 8 of CGST Act, 2017. Detail discussion on provisions and rules related to tax liability on composite and mixed supplies.
Chapter III (Sections 7–11) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to levy and collection of tax. Section 8 of CGST 2017 provides for tax liability on composite and mixed supplies.
Recently, we have discussed in detail section 7 (Scope of supply) of CGST Act 2017. Today, we learn the provisions of section 8 of Central GST Act 2017.
Section 8 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 8 is 1-7-2017.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | III |
| Chapter Name | Levy and Collection of Tax |
| Section No. | 8 |
| Section Name | Tax liability on composite and mixed supplies |
| Updated 2024 Edition | GST Law Book PDF |
Section 8 of Central GST – Tax liability on composite and mixed supplies1
Section 8 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.
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.
- Section 8 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎