Section 8 in Manipur Goods and Services Tax Act, 2017
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.
