TaxTMI 
TaxTMI 
XYZ (Manufacturer) is making and supplying “Hanging Banner Assembly” attracting 18% GST. In the same invoice he is also charging separately, installation charges, freight charges and scaffolding charges and charging same GST rate i.e. 18%. Is it the correct way of issuing the invoice or for installation charges, freight charges and scaffolding charges he need to prepare service invoice separately with corresponding SAC Code and applicable GST Rate?
Tax Invoice for supply of goods and service
18 Jan 2019 
3 Replies 
1513 Views Asked by
Composite supply: single-price goods-and-services attracts uniform GST; separate pricing requires distinct HSN/SAC and rates on invoice
A tax invoice may include both goods and services; if a single price is charged for bundled goods and services it constitutes a composite supply and the principal supply's GST rate applies to the entire amount. If goods and services are separately priced, they must be treated as separate supplies: the invoice should identify goods by HSN and services by SAC and apply the corresponding GST rates to each component. (AI Summary)
A tax invoice may include both goods and services; if a single price is charged for bundled goods and services it constitutes a composite supply and the principal supply's GST rate applies to the entire amount. If goods and services are separately priced, they must be treated as separate supplies: the invoice should identify goods by HSN and services by SAC and apply the corresponding GST rates to each component. (AI Summary)