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Provision-linked GST Citator

Section 8 - composite and mixed supply

Supreme Court, High Court, AAR/AAAR and GSTAT research path for Section 8 - composite and mixed supply.

index,followReviewed 19 July 2026CA Nikhil Gupta and Kajri Singh
Provision familySection 8 - composite and mixed supply
Supreme Court authoritiesKone Elevator; BSNL
AAR/AAAR layerSwapnil Parkhande; Karthik & Co.
UseProvision-first research path

Official sources

Use the official source for the controlling wording, footnotes, effective date and amendment history.

Source review date: 2026-07-28. Historical-period questions require the version applicable to the transaction date.

Research path

Open current law.

Read the current section, connected Rules, forms, notifications and Circulars.

Read national authorities.

Use the Supreme Court records listed above, subject to exact paragraph and amendment-survival review.

Check jurisdictional High Court law.

Identify territorial authority, conflicting decisions and Supreme Court appeal status.

Use rulings within scope.

Review Swapnil Parkhande; Karthik & Co., remembering the limited statutory binding effect.

Record conclusion.

Attach sources, factual comparison, assumptions, contrary authority and reviewer sign-off.

Practical example

A tax team researching Section 8 - composite and mixed supply opens the operative text first, then follows the national, jurisdictional and ruling layers. The conclusion identifies the controlling authority and does not cite an AAR as binding on an unrelated taxpayer.

Finin2min Q&A

Can the case summary replace the judgment?

No. The full official judgment, exact paragraph and later history control.

What is the amendment-survival test?

Compare the provision and Rule decided with the current text, effective date and retrospective amendments.

How should contrary High Court decisions be handled?

Apply the jurisdictional hierarchy, identify conflict, check Supreme Court treatment and disclose the competing view.

PROVISION RESEARCH MAP

Finin2min authority-survival check

Use the provision citator as a bridge, not as a substitute for the source. Match the tax period to the then-operative section, Rule and notification; then test every cited authority for later appeal, review, amendment, distinguishing facts and jurisdiction.

Working paper

  1. Freeze the relevant tax period and transaction facts.
  2. Open the operative provision and subordinate legislation for that period.
  3. Record the court/authority hierarchy and the exact proposition being relied on.
  4. Capture paragraph pinpoints and later treatment before forming the compliance position.