Tax liability on composite and mixed supplies.

<span style="margin-left:15px;"></span>The tax liability on a composite or a mixed supply shall be determined in the following manner, namely :-<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>a</i>) 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<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><i>(b)</i> 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. <br>