Section
8. Tax liability on composite and mixed supplies.-
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.
