Under section 8(b) of the Central Goods and Services Tax Act, 2017, how is a mixed supply taxed?
Question and options
Under section 8(b) of the Central Goods and Services Tax Act, 2017, how is a mixed supply taxed?
As a supply of the item that attracts the lowest rate of tax
As a supply of the principal supply among the items supplied
As separate supplies, each taxed at its own applicable rate
As a supply of the item that attracts the highest rate of tax
Answer and explanation
Section 8(b) of the CGST Act, 2017 treats a mixed supply of two or more supplies as a supply of the particular item that attracts the highest rate of tax. Treatment as a supply of the principal supply is the rule for a composite supply under section 8(a), the commonest confusion between the two.
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