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CMA Intermediate · Direct and Indirect Taxation · Computation of GST Liability

Which provision makes the rules on composite and mixed supplies in the CGST Act applicable to inter-State supplies charged to integrated tax?

Section 20 of the IGST Act makes the CGST provisions on composite and mixed supply apply mutatis mutandis to integrated tax. So the principal supply and highest-rate rules apply equally to inter-State supplies.

  1. ASection 20 of the IGST Act, which applies the CGST provisions on composite and mixed supply mutatis mutandisCorrect
  2. BSection 38 of the CGST Act on communication of inward supply details
  3. CSection 146 of the CGST Act on the Common Portal
  4. DSection 8(b) of the CGST Act alone, as IGST has no link with it

Explanation

Section 20 of the IGST Act lists composite supply and mixed supply among the CGST provisions that apply mutatis mutandis to integrated tax. Section 38 deals with details of inward supplies and Section 146 with the Common Portal, so neither governs the determination of rate.

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