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THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017
CHAPTER III - LEVY AND COLLECTION OF TAX

8. Tax liability on composite and mixed

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.