CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Supply under GST
Under Section 8 of the CGST Act, 2017, a mixed supply comprising two or more supplies is treated as a supply of which of the following?
A mixed supply is treated as the particular supply that attracts the highest rate of tax among its components. Value of the components, the lowest rate, or the order of supply does not decide the tax treatment under Section 8(b).
- AThe supply with the highest value in the bundle
- BThe supply which attracts the lowest rate of tax
- CThe supply which attracts the highest rate of taxCorrect
- DThe supply that is made first in time
Explanation
Section 8(b) says a mixed supply is treated as a supply of that particular supply which attracts the highest rate of tax. Value, lowest rate and timing are not the test, so the other options are wrong.
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