# The Delhi Goods and Services Tax Act, 2017, Section 8

- Act: The Delhi Goods and Services Tax Act, 2017 (Act 3 of 2017)
- Source URL: https://indiacode.ecourtsindia.com/delhi-goods-services-tax-act-2017/section/8/

## Text

mode® (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 a (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.

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