Mixed Supply

[Kaustubh Karandikar]

XYZ supplying food item X, Y and Z as combination pack in one box. Product X (HS Code: 17049010. GST Rate 18%), Product Y (HS Code: 18010000. GST Rate 5%) and Product Z (HS Code:22029930 GST Rate 12%). In the Tax Invoice, these items are required to be shown separately but the HS Code to be shown against all the three items will be 17049010 and GST Rate 18% being the highest rate since it is a mixed supply. Experts views please.

AI Summary

GST on Mixed Supply: All Items in Combo Pack X, Y, Z to be Taxed at 18% Despite Different Rates A query was raised regarding the Goods and Services Tax (GST) for a combination pack containing products X, Y, and Z, each with different GST rates and HS Codes. The issue concerned whether these items should be listed separately on the tax invoice and whether the highest GST rate of 18% should apply to all, due to it being a mixed supply. Two experts agreed that while each product should retain its respective HS Code, the GST rate should indeed be 18% for all items in the mixed supply.