Section 8 – Composite & mixed supply
Section 8 of CGST Act, 2017 – Tax Liability on Composite and Mixed Supplies Updated on: February 2026 (as amended till date) Prepared by: Yours Tax Consultant 1. Bare Act Text – Section 8 (Effective till date) Section 8(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. Section 8(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. 2. Legislative Background & Amendments Section 8 has remained substantively unchanged since inception. However, its interpretation has evolved significantly through: GST Council clarifications Departmental circulars Advance rulings and High Court judgments Therefore, while the text remains the same, practical application has been refined over time . 3. What is Composite Supply? (Read with Section 2) As per Section 2(30) ,...