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The Goa Goods and Services Tax Act, 2017

Tax liability on composite and mixed supplies

In force Act 4 of 2017 As on 19 Oct 2026

Read from the scanned gazette. India Code publishes no text for this Act, so the text below was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Act 4 of 2017

Read from the scanned gazette. India Code publishes no text for this Act, so this text was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Section 8 of the Goa 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 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 Goa Goods and Services Tax Act, 2017 (Act 4 of 2017).

Questions about Section 8

What does Section 8 of the Goa Goods and Services Tax Act deal with?

Section 8 of the Goa 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 Goa 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: Goa Goods and Services Tax Act 8, section 8 Goa Goods and Services Tax Act, section 8 of the Goa Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When was the Goa Goods and Services Tax Act enacted?

Goa Goods and Services Tax Act was enacted in 2017 as Act 4 of 2017. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

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. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/07fb0b52-84d3-4a8e-bcd6-4f717bd081b6.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/395427a5-4afd-415e-97d2-768ecd5e80c3/content). This page is not a substitute for legal advice.