Section 2(30) of CGST Act, 2017 defines Composite Supply made by a taxable person to a recipient and the tax under GST on such composite supply is to be charged at the rate which is applicable to the __________.

CS Executive · Tax Laws · PYQS · December 2020
Section 2(30) of CGST Act, 2017 defines Composite Supply made by a taxable person to a recipient and the tax under GST on such composite supply is to be charged at the rate which is applicable to the __________.
(A) different supplies
(B) principal supply
(C) highest tax rate supply
(D) lowest tax rate supply

Answer & Explanation:

Correct Answer: Option (B)

Official answer key: (B).

Topics: GST

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