Tax liability on composite and mixed supplies
Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.
Section 8 of the Central Goods and Services Tax Act, 2017 deals with 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; The Act was enacted on 12 Apr 2017.
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.
Section 8, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).
Made under this section, and citing it
1 instrument states that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.
Another 10 instruments name this provision in its title or its text without being made under it.
- Circular No. 107/26/2019-GST dated 18.07.2019Circular 2019
- Circular No. 92/11/2019-GST dated 07.03.2019Circular 2019
- Notification No. 69/2019 -Central Tax dated 13.12.2019Notification 2019
- Circular No. 45/19/2018-GST dated 30.05.2018Circular 2018
- Circular No. 75/49/2018-GST dated 27.12.2018Circular 2018
- Circular No. 78/52/2018-GST dated 31.12.2018Circular 2018
- Notification No. 09/2018 – Central Tax dated 23.01.2018Notification 2018
- Notification No. 04/2017 – Central Tax dated 19.06.2017Notification 2017
- Notification No.11/2017-Central Tax (Rate) dated 28.06.2017Notification 2017
- Notification No.12/2017-Central Tax (Rate) dated 28.06.2017Notification 2017
Questions about Section 8
What does Section 8 of the Central Goods and Services Tax Act deal with?
Section 8 of the Central Goods and Services Tax Act is headed "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;
How do I find court cases under Section 8 of the Central Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Act 8, section 8 CGST Act, section 8 of the Central Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 8 of the Central Goods and Services Tax Act, and has it changed?
The rules and notifications made under it are where it actually bites, and there is one: most recently Notification No. 02/2019 – Central Tax dated 29.01.2019 (2019).
When was Section 8 of the Central Goods and Services Tax Act enacted?
Section 8 of the Central Goods and Services Tax Act, cited as CGST Act 8, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions5109 words
- 142. Miscellaneous transitional provisions1966 words
- 140. Transitional arrangements for input tax credit1883 words
- 54. Refund of tax1858 words
- 110. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc1647 words
- 74A. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward1299 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.