Single invoice or multiple invoice

[Rajesh kumar]

R/s

I am dealer of electronic goods. I sell the invertor with battery to consumer. This is a mixed supply. My question is that can i make a single invoice and pay highest rate of gst on both product or make a multiple invoice for both products for different rate of taxes. Which is valid as per gst law?

[Rajagopalan Ranganathan]

Sir,

According to Section 2 (74) of CGST Act, 2017 "“mixed supply” means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply;

Illustration: A supply of a package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated drinks and fruit juices when supplied for a single price is a mixed supply. Each of these items can be supplied separately and is not dependent on any other. It shall not be a mixed supply if these items are supplied separately."

Therefore if you supply inverter and battery separately you can raise separate invoices and pay gst accordingly. If you supply inverter along with battery for a single price then you can issue a single invoice and pay gst at the rate prescribed for inverter or battery which ever is highest.

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of Shri Rajagopalan.

[CASusheel Gupta]

Invertor and battery both can be priced separately. Mixed supply is attracted when there is single price of both the items. If in single invoice, both can be priced separately and respective rates can be applied.

Thanks and Regards

CA Susheel Kumar Gupta

AI Summary

Mixed supply: bundled items sold for a single price attract GST at the highest component rate; itemised pricing permits respective rates.
A mixed supply arises when two or more distinct goods are supplied together for a single, non itemised price; in that case the highest GST rate among the components applies. If goods are sold separately, or a single invoice itemises and prices each component separately, the supplier may issue separate or itemised invoicing and apply the respective GST rates to each item.