Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 8, verbatim (show)
*
Section 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.
*Enforced w.e.f. 1st July 2017.
8(a)Composite supply
a composite supply comprising two or more supplies, one of which is a principal supply, shall be treated as a supply of such principal supplySection 8(a)
The treatment depends on identifying the principal supply within the composite supply. The definitions in section 2 govern the composite-supply and principal-supply terms.
Questions to answer on the file1 question
8(b)Mixed supply
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(b)
The treatment follows the highest-rate supply within the mixed supply. Section 2 provides the mixed-supply definition used to select this clause.
Questions to answer on the file1 question
Other questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope the section as a whole
Questions to answer on the file2 questions
Frequently asked questions
What governs the treatment of a composite supply?
The principal supply governs its treatment under clause (a). The composite supply must comprise two or more supplies, one of which is principal.
Section 8(a)
Which component governs a mixed supply?
The component attracting the highest tax rate governs under clause (b). The mixed supply must comprise two or more supplies.
Section 8(b)
Where do the classification terms come from?
Section 2 provides the definitions of composite supply, mixed supply and principal supply. Those definitions determine which treatment under section 8 applies.
Section 8(a) and 8(b)
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 2 | this provision defined by Section 2(30) | composite supply |
| Section 2 | this provision defined by Section 2(74) | mixed supply |
| Section 2 | this provision defined by Section 2(90) | principal supply |
| Section 9 | Section 9 requires this provision | the rate to be applied follows from how the bundle is treated |
| Section 7 of the IGST Act, 2017, Section 8 of the IGST Act, 2017, Section 20 of the IGST Act, 2017 | 8 composite/mixed classification used by Section 7 of the IGST Act, 2017; Section 8 of the IGST Act, 2017; Section 20 of the IGST Act, 2017 | IGST 20(ii) "composite supply and mixed supply" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (5)
| Number | Date | Subject |
|---|---|---|
| Circular No. 202/14/2023-GST | 27 October 2023 | Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017 |
| Circular No. 161/17/2021-GST | 20 September 2021 | Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017 |
| Circular No. 107/26/2019-GST | 18 July 2019 | which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services). withdrawn by a later instrument |
| Circular No. 92/11/2019-GST | 7 March 2019 | Circular clarifying various doubts related to treatment of sales promotion scheme under GST |
| Circular No. 75/49/2018-GST | 27 December 2018 | Guidelines for processing of applications for financial assistance under the Central Sector Scheme named 'Seva Bhoj Yojna' of the Ministry of Culture |
Notifications (7)
| Number | Date | Subject |
|---|---|---|
| Notification No. 69/2019-Central Tax | 13 December 2019 | Seeks to notify the common portal for the purpose of e-invoice. |
| Notification No. 02/2019-Central Tax | 29 January 2019 | Seeks to bring into force the CGST (Amendment) Act, 2018. |
| Notification No. 09/2018-Central Tax | 23 January 2018 | Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website |
| Annexure dated 28 Jun 2017 (Annexure to Notification No. 11/2017-Central Tax (Rate)) | 28 June 2017 | Annexure to Notification No. 11/2017-Central Tax (Rate) |
| Notification No. 11/2017-Central Tax (Rate) | 28 June 2017 | To notify the rates for supply of services under CGST Act amended by a later instrument |
| Notification No. 12/2017-Central Tax (Rate) | 28 June 2017 | To notify the exemptions on supply of services under CGST Act amended by a later instrument |
| Notification No. 04/2017-Central Tax | 19 June 2017 | Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal amended by a later instrument |
Unsettled questions
The words of section 8 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- the provision leaves nothing to a firm position
See also
- Section 2 of the CGST Act, 2017: definitions
- Section 7 of the CGST Act, 2017: scope of supply
- Section 9 of the CGST Act, 2017: levy and collection
- Section 20 of the IGST Act, 2017: application of provisions of Central Goods and Services Tax Act
References
- Central Board of Indirect Taxes and Customs. "Section 8. Tax liability on composite and mixed supplies". Central Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.
External links
- CGST Act, 2017, Section 8 on the CBIC tax information portal