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<h1>Invoice cum bill of supply allowed for mixed taxable and exempt supplies to unregistered persons, subject to prescribed invoice particulars.</h1> A registered person supplying both taxable and exempt goods or services to an unregistered person may issue a single invoice cum bill of supply for all such supplies, provided that the single document contains the prescribed particulars applicable to tax invoices or bills of supply and the particulars required for supplies to unregistered recipients.