Like Legal Law

Section 8 of the (CGST Act) Section 8 deals with Tax liability on Composite Supply and Mixed Supply . This section is very important for LLB exams and GST practical problems. 1️⃣ Meaning of Composite Supply – Section 8(a) 📌 Definition (Read with Section 2(30)) Composite Supply means: A supply consisting of two or more taxable supplies of goods or services Naturally bundled Supplied together in the ordinary course of business One of them is a principal supply 📌 Tax Treatment under Section 8(a): 👉 Composite supply shall be treated as supply of the Principal Supply . 🔹 What is Principal Supply? As per Section 2(90): Principal supply means the main supply to which other supplies are ancillary. ✅ Example 1: If a person buys: Laptop With warranty With delivery charges Here: Laptop = Principal Supply Warranty + Delivery = Ancillary 👉 Entire supply will be treated as supply of goods (Laptop) 👉 GST rate applicable on Laptop will apply on whole amount. ...