Composite supply per Sec 2(30): the tax rate applicable on the composite supply is the rate of:

1. Sec 2(30) defines composite supply as bundled supplies, naturally bundled in ordinary course, with one principal supply. 2. Sec 8(a) prescribes that a composite supply is treated as a supply of the principal supply. 3. Hence the rate of the principal supply applies to the whole composite supply (e.g. hotel room with breakfast → room rate applies to whole). _Source: ICAI BoS CA Final Paper 8, Ch 3 "Levy and Collection of Tax", §Sec 8(a)_