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SECTION 8 – TAX LIABILITY ON COMPOSITE AND MIXED SUPPLY (Section 8 of the Central Goods and Services Tax Act, 2017) 1. BARE PROVISION (SECTION 8 – FULL) Section 8 provides how tax liability is determined in case of composite and mixed supply. Section 8(a) – Composite Supply A composite supply shall be treated as a supply of the principal supply . Section 8(b) – Mixed Supply A mixed supply shall be treated as a supply of that particular supply which attracts the highest rate of tax . 2. MEANING OF IMPORTANT TERMS Composite Supply (Section 2(30)) Two or more taxable supplies Naturally bundled Supplied together in ordinary course of business One is principal supply Principal Supply (Section 2(90)) The main supply which gives essential character to the transaction Mixed Supply (Section 2(74)) Two or more individual supplies Combined together for a single price Not naturally bundled 3. DETAILED EXPLANATION IN EASY LANGUAGE Section 8 helps in deciding how GST wil...