8. [1]Tax liability on composite and mixed supplies.

    The tax liability on a composite or a mixed supply shall be determined in the followingmanner, 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.