Section 8 of GST Act: Tax liability on composite and mixed supplies

Amended and updated notes on section 8 of CGST Act, 2017. Discussion on provisions and rules related to tax liability on composite and mixed supplies.

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 711) 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 ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.III
Chapter NameLevy and Collection of Tax
Section No.8
Section NameTax liability on composite and mixed supplies
Updated 2024 EditionGST 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.
  1. 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. ↩︎


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